PENGARUH ACTIVITY RATIO, KEPEMILIKAN SAHAM PUBLIK, DAN FREKUENSI RAPAT KOMITE AUDIT TERHADAP INTERNET FINANCIAL REPORTING (IFR)

AYU AUDINA, . (2022) PENGARUH ACTIVITY RATIO, KEPEMILIKAN SAHAM PUBLIK, DAN FREKUENSI RAPAT KOMITE AUDIT TERHADAP INTERNET FINANCIAL REPORTING (IFR). Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Pengaruh Activity Ratio, Kepemilikan Saham Publik, Dan Frekuensi Rapat Komite Audit Terhadap Internet Financial Reporting (IFR). Penelitian ini bertujuan untuk mengetahui pengaruh activity ratio, kepemilikan saham publik, dan frekuensi rapat komite audit terhadap Internet Financial Reporting (IFR). Penelitian dilakukan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2018 - 2020. Metode penelitian yang digunakan adalah metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan website resmi Bursa Efek Indonesia (BEI) dan website perusahaan. Teknik pengambilan sampel dilakukan dengan teknik purposive sampling dan diperoleh 87 jumlah observasi selama tiga tahun penelitian. Teknik analisis data menggunakan regresi linear berganda, uji asumsi klasik, koefisien determinasi, dan uji hipotesis (uji f dan uji t). Pengujian dilakukan dengan tingkat signifikansi 5% dan menggunakan bantuan Econometric Views versi 10. Hasil penelitian secara parsial menunjukkan bahwa Activity Ratio berpengaruh terhadap Internet Financial Reporting (IFR) sedangkan Kepemilikan Saham Publik dan Frekuensi Rapat Komite Audit tidak berpengaruh terhadap Internet Financial Reporting (IFR). Kata Kunci: Activity Ratio, Kepemilikan Saham Publik, Frekuensi Rapat Komite Audit, Internet Financial Reporting (IFR) The determine of Activity Ratio, Public Share Ownership, and Frequency of Audit Committee Meetings on Internet Financial Reporting (IFR). This study aims to determine the effect of activity ratio, public share ownership, and frequency of audit committee meetings on Internet Financial Reporting (IFR). The research was conducted on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2018 - 2020. The research method used was a quantitative method with secondary data obtained from the financial statements of the official website of the Indonesia Stock Exchange (IDX) and the company's website. The sampling technique was carried out by purposive sampling technique and obtained 87 observations during the three years of the study. The data analysis technique used multiple linear regression, classical assumption test, coefficient of determination, and hypothesis testing (f test and t test). The test is carried out with a significance level of 5% and uses the help of Econometric Views version 10. The partial results show that Activity Ratio has an effect on Internet Financial Reporting (IFR) while Public Share Ownership and Audit Committee Meeting Frequency have no effect on Internet Financial Reporting (IFR). Keyword: Activity Ratio, Public Share Ownership, Frequency of Audit Committee Meetings, Internet Financial Reporting (IFR).

Item Type:	Thesis (Sarjana)
Additional Information:	1). Adam Zakaria, SE., M.Si., Ph.D., Ak., CA ; 2). Diena Noviarini, S.E., M.M.S.I
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 13754 not found.
Date Deposited:	02 Mar 2022 07:01
Last Modified:	02 Mar 2022 07:01
URI:	http://repository.unj.ac.id/id/eprint/23183

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