0741031032, DICKY AJIS NOOR (2012) ANALISIS PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP PELAPORAN KEUANGAN DI INTERNET (INTERNET FINANCIAL REPORTING) DALAM WEBSITE PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA. UNSPECIFIED.
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Abstract
Abstrak Tujuan dari penelitian ini adalah untuk mengetahui apakah leverage (DAR), Return Saham, Likuiditas, dan Earning per Share (EPS), mempengaruhi pengungkapan pelaporan infomasi keuangan di internet. Jumlah sampel dalam penelitian ini sebanyak 126 perusahaan yang dipilih dengan menggunakan metode purposive sampling yang artinya diperoleh berdasarkan penentuan sampel dengan pertimbangan atau kriteria tertentu untuk periode tahun 2009-2011. Metode yang digunakan untuk menguji hipotesis adalah uji beda rata-rata dan uji regresi logistik. Hasil penelitian ini menunjukkan bahwa Berdasarkan hasil uji beda rata-rata dan uji regresi logistik, ditemukan bahwa dari keempat faktor; leverage, return saham, likuiditas dan Earning Per Share (EPS), tiga diantaranya berpengaruh positif signifikan dan hanya Earning Per Share (EPS) yang tidak berpengaruh signifikan terhadap IFR. Artinya perusahaan yang melakukan IFR memiliki kinerja yang lebih baik daripada perusahaan yang tidak melakukan IFR. Kata kunci: IFR (Internet Financial Reporting), leverage (DAR), Return Saham, Likuiditas, dan Earning per Share (EPS) Abstract The purpose of this study was to find out whether the leverage (DAR), Stock Return, Liquidity, and Earning per Share (EPS), affecting the financial infomation disclosure on the internet. The number of samples in this study were 126 companies selected using purposive sampling method, which means the sample obtained by the determination of the consideration or the specific criteria for the period 2009 to 2011. The method used to test the hypothesis is the average difference test and logistic regression. The results of this study indicate that the result of different test average and logistic regression, it was found that of the four factors; leverage, stock returns, liquidity and Earning Per Share (EPS), three of which have significant positive effect and EPS are the only factor that has no significant effect on IFR. This means that companies doing IFR has better performance than companies that do not doing IFR. Keywords: IFR (Internet Financial Reporting), leverage (DAR), Stock Return, Liquidity, and Earning per Share (EPS).
| Item Type: | Other |
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| Subjects: | A General Works = Karya Karya Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | IC-STAR . 2015 |
| Date Deposited: | 13 Apr 2015 04:02 |
| Last Modified: | 19 Oct 2015 08:16 |
| URI: | http://digilib.unila.ac.id/id/eprint/8081 |
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