PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP KUALITAS INTERNET FINANCIAL REPORTING : studi empiris pada perusahaan sektor manufaktur yang listing di bursa efek indonesia pada tahun 2016.

Oktavia, Eka Firda (2017) PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP KUALITAS INTERNET FINANCIAL REPORTING : studi empiris pada perusahaan sektor manufaktur yang listing di bursa efek indonesia pada tahun 2016. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan leverage terhadap kualitas internet financial reporting. Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi berasal dari perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016, dan teknik pengambilan sampel dilakukan secara purposive sampling sehingga diperoleh 108 sampel perusahaan manufaktur. Penelitian ini menggunakan analisis regresi linier berganda dengan menggunakan aplikasi SPSS 20 for windows. Penelitian ini menilai kualitas IFR berdasarkan konten, informasi keuangan lainnya, presentasi situs website dan user support menggunakan indeks penilaian. Sebagian besar perusahaan yang diteliti memiliki nilai indeks yang tinggi. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap kualitas internet financial reporting. Sedangkan leverage tidak berpengaruh positif terhadap kualitas internet financial reporting ;--- This study aims to determine the effect of profitability and leverage on the quality of internet financial reporting. The data used in this research is secondary data. The population comes from manufacturing companies listed on the Indonesia Stock Exchange in 2016, and sampling techniques are conducted by purposive sampling so that 108 samples of manufacturing companies are obtained. This study used multiple linear regression analysis using SPSS 20 for windows application. This study assesses IFR quality based on content, other financial information, website presentations and user support using the assessment index. Most of the companies studied have high index values. The results showed that profitability has a positive effect on the quality of internet financial reporting. While leverage does not positively affect the quality of internet financial reporting

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil: S PEA OKT p-2017; Pembimbing: I. Nono Supriatna; NIM: 1001251.
Uncontrolled Keywords: Internet Financial Reporting, Profitabilitas, Leverage, Internet Financial Reporting, Profitability, Leverage
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: DAM staf
Date Deposited: 03 Dec 2018 06:58
Last Modified: 03 Dec 2018 06:58
URI: http://repository.upi.edu/id/eprint/32381

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