DAMPAK TATA KELOLA PERUSAHAAN TERHADAP PELAPORAN KEUANGAN INTERNET PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Abstract
ABSTRAK
Tujuan dari penelitian ini ialah untuk menyelidiki bagaimana tata kelola perusahaan mempengaruhi Internet Financial Reporting (IFR). Metode Purposive sampling dipakai dalam penelitian ini dan untuk memilih sampel sebanyak 105 perusahaan manufaktur yaitu yang terdaftar di Bursa Efek Indonesia dan menerbitkan laporan tahunan di kedua situs web BEI. BEI dan website perusahaan menjadi sumber data penelitian. Metode analisis regresi linier berganda digunakan dalam penelitian ini. Hasil penelitian ini menyatakan komite audit dan firma audit (KAP) mempengaruhi Internet Financial Reporting (IFR). Variabel latar belakang pendidikan direksi, konsentrasi kepemilikan, atau dewan komisaris independen tidak dipengaruhi oleh Internet Financial Reporting (IFR).
ABSTRACT
The motivation behind this study is to research what corporate administration means for Internet Financial Reporting (IFR).In this study, a sample of 105 manufacturing businesses that were listed on the Indonesia Stock Exchange and published annual reports on both websites was chosen using the purposeful sampling method. The Indonesia Stock Trade and the organization's site are wellsprings of exploration information. This study employs multiple linear regression analysis methods. According to the findings of this research, audit committees and audit firms (KAP) have an impact on Internet Financial Reporting (IFR). Internet Financial Reporting (IFR) has no effect on the variables of directors' educational backgrounds, the concentration of ownership, or the independent board of commissioners.
Keywords
References
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DOI: 10.34204/jiafe.v8i2.5852
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