ANALISIS PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN RISIKO LIKUIDITAS TERHADAP PENGUNGKAPAN BERBASIS WEB

MEDIA RISET AKUNTANSI, AUDITING DAN INFORMASI

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Field Value
 
Title ANALISIS PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN RISIKO LIKUIDITAS TERHADAP PENGUNGKAPAN BERBASIS WEB
 
Creator Faisal, Amir
Julianti, Vivi
 
Subject
company size; leverage; liquidity risk; profitability; web-based disclosure
 
Description The purpose of this research is to examine the influence of company size, leverage, profitability and liquidity risk on web-based disclosure. Data obtained from the company's quarter financial report downloaded on the website www.idx.co.id. The sampling method used purposive sampling with criteria listed on Indonesia Stock Exchange in 2018, company included in banking sector and have an official website, the website personally belongs to the company not the parent nor the group, is not under inaccessible or under maintenance when the sampling takes place, the company issued and had not suffered net loss in the quarterly financial statement of 2018, and does not belongs to Islamic banking. Data analysis techniques used are descriptive statistics, classical assumption test, and regression test with multiple linear regression analysis using SPSS. The results showed that company size had positive effect on web based disclosure, leverage and liquidity risk had negative effect on web based disclosure, and profitability did not affect the web based disclosure.
 
Publisher LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI
 
Contributor Universitas Trisakti
 
Date 2020-09-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://www.trijurnal.lemlit.trisakti.ac.id/mraai/article/view/7776
10.25105/mraai.v20i2.7776
 
Source Media Riset Akuntansi, Auditing & Informasi; Vol 20, No 2 (2020): September; 263-280
2442-9708
1411-8831
 
Language eng
 
Relation http://www.trijurnal.lemlit.trisakti.ac.id/mraai/article/view/7776/pdf
 
Rights Copyright (c) 2020 Media Riset Akuntansi, Auditing & Informasi
http://creativecommons.org/licenses/by-nc/4.0
 

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