ANALISIS FAKTOR- FAKTOR YANG MEMENGARUHI PENGUNGKAPAN INTERNET FINANCIAL REPORTING; RELEVANSI BAGI PEMEGANG SAHAM DI BURSA EFEK INDONESIA
Dublin Core
Title
ANALISIS FAKTOR- FAKTOR YANG MEMENGARUHI PENGUNGKAPAN INTERNET FINANCIAL REPORTING; RELEVANSI BAGI PEMEGANG SAHAM DI BURSA EFEK INDONESIA
Subject
internet financial reporting, roa, current ratio, debt to equity ratio, firm size, public accounting firm, cumulative abnormal return
Description
This study is investigate the influence of Profitability, Liquidity, Leverage, Size Firm, Size Public Accounting Firm to Internet Financial Reporting Disclosure and see the relevance on investor decision. The aim of this research is to find empirical proof about (a) the influence of profitability to Internet Financial Reporting
Disclosure, (b) the influence of liquidity to Internet
Financial Reporting Disclosure, (c) the influence of
leverage to Internet Financial Reporting Disclosure, (d) the influence of firm size to Internet Financial Reporting Disclosure, (e) the influence of size public accounting firm to Internet Financial Reporting Disclosure and (f) see the influence of Internet Financial Reporting Disclosure to relevance on investors decision making that proxy by cumulative abnormal return. The sample of this research is 50 leading companies in market capitalization based on IDX fact book on 2019. The research sample are 50 firms with 200 observations. The analysis methods of this research used binary logistic regression analysis for hypothesis 1-5 and used data panel regression analysis for hypothesis 6. The Result with binary logistic regression shows that leverage and firm size has not significant effect to Internet Financial Reporting Disclosure, and result with data panel regression analysis Internet Financial Reporting Disclosure don’t have any relation with investors decision making
Disclosure, (b) the influence of liquidity to Internet
Financial Reporting Disclosure, (c) the influence of
leverage to Internet Financial Reporting Disclosure, (d) the influence of firm size to Internet Financial Reporting Disclosure, (e) the influence of size public accounting firm to Internet Financial Reporting Disclosure and (f) see the influence of Internet Financial Reporting Disclosure to relevance on investors decision making that proxy by cumulative abnormal return. The sample of this research is 50 leading companies in market capitalization based on IDX fact book on 2019. The research sample are 50 firms with 200 observations. The analysis methods of this research used binary logistic regression analysis for hypothesis 1-5 and used data panel regression analysis for hypothesis 6. The Result with binary logistic regression shows that leverage and firm size has not significant effect to Internet Financial Reporting Disclosure, and result with data panel regression analysis Internet Financial Reporting Disclosure don’t have any relation with investors decision making
Creator
Viany Cecilia Pah, Wing Wahyu Winarno
Source
http://jam.stieykpn.ac.id/index.php/jam/issue/view/141
Publisher
STIE YKPN Yogyakarta
Date
Desember 2021
Contributor
Sri Wahyuni
Rights
P ISSN 2621-7031
E ISSN 2621-704X
E ISSN 2621-704X
Format
PDF
Language
Indonesian
Type
Text
Coverage
Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2021
Files
Collection
Citation
Viany Cecilia Pah, Wing Wahyu Winarno, “ANALISIS FAKTOR- FAKTOR YANG MEMENGARUHI PENGUNGKAPAN INTERNET FINANCIAL REPORTING; RELEVANSI BAGI PEMEGANG SAHAM DI BURSA EFEK INDONESIA,” Repository Horizon University Indonesia, accessed March 14, 2025, https://repository.horizon.ac.id/items/show/5711.