Arafi, MaulanaFajriAl (2014) Faktor-Faktor Yang Mempengaruhi Pengungkapan Sukarela Pelaporan Keuangan Dan Keberlanjutan Melalui Internet Dan Implikasiya Terhadap Asimetri Informasi (Studi Pada Perusahaan Yang Terdaftar Di Bursa. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menemukan bukti empiris tentang pengaruh ukuran perusahaan, profitabilitas, leverage dan non-manajemen bagian kepemilikan saham untuk pelaporan keuangan dan keberlanjutan Internet, serta untuk menemukan bukti empiris tentang efek pelaporan keuangan dan keberlanjutan Internet dengan asimetri informasi . Populasi dalam penelitian ini adalah 446 perusahaan Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2012. Penelitian ini memilih 120 perusahaan dengan menggunakan non-probability random sampling (purposive sampling). Data penelitian ini dianalisis menggunakan analisis regresi berganda dan analisis regresi sederhana. Hasil penelitian menunjukkan bahwa ukuran dan profitabilitas perusahaan memiliki pengaruh terhadap pelaporan keuangan dan keberlanjutan Internet. Penelitian ini juga menunjukkan bahwa pelaporan keuangan dan keberlanjutan Internet dapat mengurangi asimetri informasi.
English Abstract
This research aims to find empirical evidence about the effect of firm size, profitability, leverage and non-management share ownership portion to internet financial and sustainability reporting, as well as to find empirical evidence about the effect of internet financial and sustainability reporting to information asymmetry. The population in this research are 446 Indonesian companies listed in Indonesian Stock Exchange (IDX) in period 2012. This research selected 120 companies by using non-probability random sampling (purposive sampling). These research data were analyzed using multiple regression analysis and simple regression analysis. The results indicated that firm size and profitability had influence on internet financial and sustainability reporting. The research also showed that internet financial and sustainability reporting could reduce information asymmetry.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/336/051406335 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 19 Sep 2014 15:52 |
| Last Modified: | 21 Oct 2021 02:38 |
| URI: | http://repository.ub.ac.id/id/eprint/107360 |
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