Pengaruh mekanisme tata kelola perusahaan terhadap praktik internet finacial reporting (IFR) pada Website Perusahaan (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2015-2016)

Hastini, Irma Putri (2018) Pengaruh mekanisme tata kelola perusahaan terhadap praktik internet finacial reporting (IFR) pada Website Perusahaan (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2015-2016). Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRACT The purpose of this observation is to analyze the influence of mechanism the good corporate governance toward internet financial reporting (IFR) practice of the company’s website financial banking company. The banking finance company being sampled amounted to 25 companies with years of research for two years from 2015 to 2016. The sample company is the company that registered in the stock exchanges of Indonesia. In this observation, the independence variable is mechanism the good corporate governance includes the frequency of the meeting by the board of the commisioner, the size by the board of the commisioner, the composition of the independent commissioner, and the ownership of blockholder. Whereas dependence variable is internet financial reporting (IFR) practice of the company’s website. Internet financial reporting measured using index that developed by Luciana (2008). This observation uses purposive sampling method, but the analyze technique is multiple regression. The result of this observation indicate that the frequency of board of commisioners meeting affect the internet financial reporting practice. While the size of the board of commisioners, the composition of independent commisioners, and the ownership of blockholder is not influential toward toward internet financial reporting. Key words: good corporate governance, meeting of the board of commissioner, the board of commisioner, the independent commissioner, the ownership of blockholder, IFR.

Item Type: Thesis (Other)
Uncontrolled Keywords: Key words: good corporate governance, meeting of the board of commissioner, the board of commisioner, the independent commissioner, the ownership of blockholder, IFR.
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 22 Mar 2018 02:40
Last Modified: 22 Mar 2018 02:40
URI: http://erepository.uwks.ac.id/id/eprint/405

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