Path: Top Journal Jurnal_Keuangan_dan_Perbankan 2013

KARAKTERISTIK PERUSAHAAN SEBAGAI DETERMINAN INTERNET FINANCIAL AND SUSTAINABILITY REPORTING

Jurnal Keuangan dan Perbankan: Volume 17, Nomor 2, Mei 2013
Journal from JIPTUNMERPP / 2014-07-02 13:20:10
Oleh : Indri Kartika ; Apsarida Mila Puspa , Diploma 3 of Finance and Banking Merdeka University Malang (jurkeubank@yahoo.com)
Dibuat : 2013-05-01, dengan file

Keyword : Auditor, company characteristics, Internet Financial and Sustainability Reporting, profitability, size

The information technological development had facilitated companies to provide and spread information around the world. Through websites for an example, a company could present financial and non-financial reports which ensured the stakeholders based on the going concern status of the company. This research examined company characteristics as the internet financial and the sustainability reporting (IFSR) determinants. The research applied non-financial company populations which had website facilities and were listed in Indonesian Stock Exchange in 2009-2010. Using a purposive sampling technique, it obtained 326 companies. The analytical data method used in this research was a multiple-regression, of which the degree of significance was 5%. The research result showed that size, profitability, and auditor influenced significantly and positively toward IFSR. While, the external ownership structure and listing age of companies influenced significantly and negatively toward IFSR. On the other hand, leverage and types of industry and listing age of companies had negative influences but not really significant towards IFSR.

Deskripsi Alternatif :

The information technological development had facilitated companies to provide and spread information around the world. Through websites for an example, a company could present financial and non-financial reports which ensured the stakeholders based on the going concern status of the company. This research examined company characteristics as the internet financial and the sustainability reporting (IFSR) determinants. The research applied non-financial company populations which had website facilities and were listed in Indonesian Stock Exchange in 2009-2010. Using a purposive sampling technique, it obtained 326 companies. The analytical data method used in this research was a multiple-regression, of which the degree of significance was 5%. The research result showed that size, profitability, and auditor influenced significantly and positively toward IFSR. While, the external ownership structure and listing age of companies influenced significantly and negatively toward IFSR. On the other hand, leverage and types of industry and listing age of companies had negative influences but not really significant towards IFSR.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiD
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.