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Oleh:

Soesanto, Melada. R ; Nugroho, Paskah. I

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: TRANSAKSI : Jurnal Bisnis, Ekonomi, dan Sosial vol. 5 no. 1 (Aug. 2013), page 1-14.
Topik: Leverage; Profitability; Company Size; Public Ownership
Fulltext: 1-14 - Bernard.pdf (5.02MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: TT40.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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The internet development is increasing to disseminate financial information that's usually salled Internet Financial Reporting (IFR). IFR helps enterprises to disseminate financial information faster and to reduce cost such as printing and mailing annual reports. The objective of this study is to observe the effects of leverage, firm size, profitability, and public ownership to quality conten of Internet Financial Reporting. This study uses secondary data that are taken from the manufacturing companies listed in Indonesian Stock Exchange. 73 companies as sample were taken using purposive sampling from the period 2010. This study used multiple linier regression analysis. The surveys findings show that profitability influences the internet financial reporting. However, other factors such as leverage, company size and public ownership do not explain the companychoice to use IFR.

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