ANALISIS FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN PERUSAHAAN BERBASIS WEBSITE
Abstract: The purpose of this
study is to analyze the effect of firm size, profitability, leverage, auditor
size, public ownership, ICT industry and new shares offering on the level of
disclosure web-based reporting in Indonesian company’s. The samples used in
this study were 77 non-financial companies listed on the Indonesia Stock
Exchange in 2013. With proportional stratified random sampling method, the
sample firms are grouped according to the type of industry. Data used in this
study is a secondary data, the annual reports of listed companies in Indonesia
Stock Exchange in 2013 and observations on the company's website. The
analytical method used is multiple linear regression. The conclusion that can
be drawn from this study is the variable firm size, profitability and ICT industry
significant and positive impact on the level of disclosure based on the
company's website in Indonesia, while the other variables are not shown to have
a significant effect.
Keywords: Internet Financial
Reporting, Level Disclosure, Voluntary Disclosure, Web-based Disclosure
Penulis: Deko Anggoro Akbar,
Daljono
Kode Jurnal: jpakuntansidd141135
