The Influence Of Profitability On Internet Financial Reporting Disclosure

Kartika, Almira Cahya (2017) The Influence Of Profitability On Internet Financial Reporting Disclosure. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari profitabilitas terhadap tingkat keterbukaan laporan keuangan di internet oleh perusahaan yang terdaftar di Indonesia. Profitabilitas diukur dengan laba bersih per saham, marjin laba bersih, return on equity, pembayaran dividen kas dan variable control tambahan yaitu ukuran perusahaan dan return on asset. Penelitian ini memodifikasi dan menggunakan indeks pengungkapan dari Aly, dkk. (2010). Analisis regresi berganda digunakan untuk menguji pengaruh profitabilitas terhadap pelaporan keuangan di internet. Sampel dalam penelitian ini menggunakan purposive dan cluster sampling yang menghasilkan 214 perusahaan dari semua sector emiten di Bursa Efek Indonesia pada tahun 2015. Penelitian ini menunjukkan bahwa rasio profitabilitas tidak berpengaruh positif terhadap pelaporan keuangan melalui internet. Perusahaan di Indonesia masih belum mengandalkan profitabilitas saat menyebarkan informasi keuangan di situs web resmi mereka karena kinerja perusahaan tidak mempengaruhi pengakuan masyarakat untuk menggunakan internet sebagai media untuk melihat informasi keuangan.

English Abstract

The study aims to examine the effect of profitability to the level of internet financial report disclosure by Indonesian listed companies. The profitability is measured by earnings per share, net profit margin, return on equity, pay-out ratio and addition control variables as firm size and return on asset. The study modifies and uses the disclosure index of Aly, et al. (2010). The sample in this study uses purposive and cluster sampling of 214 companies from all sectors of listed companies in Indonesian Stock Exchange for the year of 2015. Multiple regression analysis is used to examine the influence of profitability towards internet financial reporting. It is found that the profitability ratios had no positive effects on internet financial reporting. This result shows that companies in Indonesia do not relies on profitability when they disseminate financial information on their official web sites because the company performance does not affect society to legitimise that the internet is the medium that they use to view financial information.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2017/603/051710578
Uncontrolled Keywords: internet, laporan keuangan, profitabilitas, financial report, internet, profitability
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.3 Financial reports (Financial statements)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 11 Dec 2017 06:29
Last Modified: 16 Oct 2020 03:27
URI: http://repository.ub.ac.id/id/eprint/6786
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