ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI PRAKTEK PENERAPAN INTERNET FINANCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Abstract

This study aims to obtain empirical evidence influence liquidity, leverage, profitability and firm size on the internet financial reporting in manufacturing companies listed on the Indonesia Stock Exchange. This research used 33 Manufacturing company listed in Indonesia Stock Exchange. Years of research conducted from 2008 to 2011. In this study the variables used include the independent variables consist of liquidity, leverage, and firm size profitability. Variables used in this research is the dependent variable, namely the Internet financial reporting. In order to perform hypothesis testing phases conducted using log regresion using SPSS. Based on the results of testing the first hypothesis found that liquidity significantly influence the application of Internet financial reporting practices. The results also found that the hypothesis process leverage, profitability and firm size had no significant effect on Internet financial reporting manufacturing companies listed on the Indonesia Stock Exchange.

Key Words :    Likuiditas, Leverage, Profitabilitas, Size, Internet Financial Reporting