The Determinant of Internet Financial Reporting: Evidence From Asean Stock Exchange

Angela, - and Rachmawati, Dyna (2021) The Determinant of Internet Financial Reporting: Evidence From Asean Stock Exchange. The Determinant of Internet Financial Reporting: Evidence From Asean Stock Exchange, 9 (1). pp. 11-21. ISSN e-ISSN: 2461-0607, p-ISSN: 2339-2886, Jurnal Nasional Terakreditasi Sinta 4

	Text (The Determinant of Internet Financial Reporting: Evidence From Asean Stock Exchange) 13-The_determinant_of_internet_.pdf Download (413kB)
	Text (The Determinant of Internet Financial Reporting: Evidence From Asean Stock Exchange) 12-The_determinant_of_internet_hasil cek similarity.pdf Download (2MB)

Abstract

This research aims to analyze the effect of profitability, liquidity, leverage, and market activity on Internet Financial Reporting (IFR). This research was conducted at consumer goods sub-sector manufacturing companies listed on the ASEAN Stock Exchange in 2018-2019. This research used the purposive sampling method. The samples consisted of 378 companies. The data analysis technique used in this research is multiple linear regression analysis techniques. Based on the results of the analysis, it can be seen that the profitability variable has a positive effect on IFR, while the liquidity variable has a negative effect on IFR, then leverage and market activity have no effect on internet financial reporting, where greater leverage and market activity do not make the present company information on internet financial reporting.

Item Type:	Article
Additional Information:	Jurnal Nasional Terakreditasi Sinta 4
Uncontrolled Keywords:	IFR, Profitability, Liquidity, Leverage, Market activity
Subjects:	Business > Accounting
Divisions:	Journal Publication
Depositing User:	F.X. Hadi
Date Deposited:	31 Mar 2022 07:49
Last Modified:	10 Oct 2023 03:18
URI:	http://repository.ukwms.ac.id/id/eprint/29706

Actions (login required)

View Item