Faktor Keuangan dan Corporate Govermance terhadapInternet Financial and Sustainibility Reposting (Studi Empiris pada Perusahaan Manufaktur myang Listed di Bursa Efek Indonesia Tahun 2016).

Immanuela, Intan and Purbandari, Theresia (2021) Faktor Keuangan dan Corporate Govermance terhadapInternet Financial and Sustainibility Reposting (Studi Empiris pada Perusahaan Manufaktur myang Listed di Bursa Efek Indonesia Tahun 2016). Faktor Keuangan dan Corporate Govermance terhadapInternet Financial and Sustainibility Reposting (Studi Empiris pada Perusahaan Manufaktur myang Listed di Bursa Efek Indonesia Tahun 2016). (01). pp. 69-80. ISSN 0854-1981

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Abstract

The company has the responsibility towards stakeholders to convey information, both financial reports and other important information. Disclosure of financial and non-financial information is known as Internet Financial and Sustainability Reporting (IFSR). This study examined the effect of financial factors and corporate governance on Internet Financial and Sustainability Reporting (IFSR). The sample used was a manufacturing company listed on the Indonesia Stock Exchange in 2016. The sampling technique was purposive sampling. Hypothesis testing used multiple linear regression analysis. The results showed that the variables of company size, profitability, institutional ownership, governance committee, and audit committee had no effect on Internet Financial and Sustainability Reporting (IFSR). In contrast, the board of commissioner variable had a positive effect on Internet Financial and Sustainability Reporting (IFSR).

Item Type: Article
Uncontrolled Keywords: profitability, governance committee, Internet Financial and Sustainability Reporting (IFSR).
Subjects: Widya Mandala Catholic University on Madiun Campus > Faculty of Business
Divisions: Journal Publication
Depositing User: F.X. Hadi
Date Deposited: 30 Aug 2022 04:59
Last Modified: 30 Aug 2022 04:59
URI: https://repository.ukwms.ac.id/id/eprint/32139

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