PENGARUH TINGKAT PROFITABILITAS, LEVERAGE, JUMLAH DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING (IFR) DI BURSA EFEK INDONESIA
DOI:
https://doi.org/10.30595/kompartemen.v15i1.1380Abstract
Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh profitabilitas, leverage, jumlah dewan komisaris independen dan kepemilikan institusional terhadap internet financial reporting (IFR). Sampel dalam penelitian ini perusahaan manufaktur industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2013-2015. Metode pengumpulan data dalam penelitian ini menggunakan purposive sampling, teknik analisis data yang digunakan dalam penelitian ini yaitu uji analisis regresi berganda dan uji hipotesis dengan tingkat signifikan (α) 0,05. Hasil Penelitian ini menunjukan bahwa profitabilitas, leverage dan jumlah dewan komisaris berpengaruh positif terhadap internet financial reporting (IFR). Sedangkan kepemilikan institusional berpengaruh negatif terhadap internet financial reporting (IFR). Kata kunci : Profitabilitas, Leverage, Jumlah Dewan Komisaris dan Kepemilikan Institusional, internet financial reporting (IFR).Downloads
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