Pengaruh ukuran perusahaan, umur listing, reputasi auditor, dan kepemilikan institusional terhadap kelengkapan informasi internet financial reporting

Satwika, Yordanus Dima and Sari, Dian Purnama (2021) Pengaruh ukuran perusahaan, umur listing, reputasi auditor, dan kepemilikan institusional terhadap kelengkapan informasi internet financial reporting. Pengaruh ukuran perusahaan, umur listing, reputasi auditor, dan kepemilikan institusional terhadap kelengkapan informasi internet financial reporting, 10 (1). pp. 70-83. ISSN 2303-1727

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Abstract

Financial reporting through the company's website is also known as Internet Financial Reporting (IFR), this study aims to test and analyze the factors that affect the completeness of the company's IFR information.This research was conducted quantitatively using independent variables namely company size, listing age, auditor reputation, and institusional ownership while the dependent variable of this research is completness of Internet Financial Reporting information. The type of data used is quantitative data in the form of annual report, financial statements on the Indonesian Stock Exchange (IDX) website and the website of each company. The method of data collection is documentation. The research object is a manufacture company on textile, paper, chemical, tobacco processing, metal, and food and beverages sector registered in the IDX in 2017-2019. Data analysis is performed with multiple linear regression analysis. The results showed that the size of the company and audit reputation has a positive effect on the completeness of IFR information. This means that the larger the size of the company and the increasing use of reputable auditors, the company will present IFR with more adequate information on the company's website. The test results also proved that listing age negatively affects the completeness of IFR information. This indicates that the greater the leverage of the company, the company will present information with lower completeness on the company's website. The test results also showed that institusional ownership had no effect on the completeness of IFR information

Item Type: Article
Additional Information: Jurnal Nasional Tidak Terakreditasi
Uncontrolled Keywords: Company size; listing age
Subjects: Business > Accounting
Divisions: Journal Publication
Depositing User: F.X. Hadi
Date Deposited: 30 Nov 2022 08:29
Last Modified: 11 Jan 2023 08:48
URI: http://repository.ukwms.ac.id/id/eprint/32575

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