ANALISIS FAKTOR YANG MEMPENGARUHI PELAPORAN KEUANGAN PERUSAHAAN MELALUI INTERNET

Authors

  • Yuana Ardiastuti
  • Bambang Widarno
  • Fadjar Harimurti

DOI:

https://doi.org/10.33061/jasti.v15i4.3746

Keywords:

firm size, profitability, liquidity, new shares offering, internet financial reporting

Abstract

The purpose of this study is to analyze the effect of firm size, profitability, liquidity, and new shares offering to internet financial reporting. The samples used in the study were 114 manufacture companies listed on the Indonesia Stock Exchange in 2018 with proportional stratified sampling method. The analytical method used is logistic regression. The result of this study indicate that the variable new shares offering significant and positive impact to internet financial reporting, while other variables firm size, profitability, and liquidity are not significant impact to internet financial reporting.

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Published

2020-05-28

Issue

Vol. 15 No. 4 (2019): Akuntansi dan Sistem Teknologi Informasi

Section

Artikel

License

Copyright (c) 2020 Yuana Ardiastuti, Bambang Widarno, Fadjar Harimurti

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