ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS DAN KEPEMILIKAN PUBLIK TERHADAP PELAPORAN KEUANGAN MELALUI INTERNET (INTERNET FINANCIAL REPORTING) DALAM WEBSITE PERUSAHAAN

Jurnal Akuntansi Prima, Volume V, Nomor II, Juli 2015

Rabu, 13 September 2017 15:28 | Sudah dibaca 777 kali

The objective of the research was to analyze of profitability, liquidity, and public ownership structure which influenced internet financial reporting. The population was non financial companies listed in the Indonesia Stock Exchange, and 72 of them were used as the samples, taken by using stratified random sampling technique. The data were analyzed by using logistic regression analysis at the significance level of 5% and 10% in order to draw the conclusion. The result of the research showed that, simultaneously, independent variables had their influence on internet financial reporting. Partially, the variables of profitability, and public ownership structure had positive and significant influence on internet financial reporting. Meanwhile, the variable of liquidity had positive but insignificant influence on internet financial reporting.

Kata Kunci: Profitability, liquidity,and publicownership structure