PENGARUH KINERJA KEUANGAN PERUSAHAAN DAN KOMPETISI INDUSTRI TERHADAP INTERNET FINANCIAL REPORTING DALAM WEBSITE PERUSAHAAN : Studi Empiris Pada Perusahaan Sektor Miscellaneous Industry dan Trade, Service and Investment yang Terdaftar di Bursa Efek Indonesia Tahun 2017
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kinerja keuangan perusahaan dan kompetisi industri terhadap internet financial reporting dalam website perusahaan pada perusahaan sektor miscellaneous industry dan trade, service, and investment yang terdaftar di Bursa Efek Indonesia pada...
Saved in:
| Main Author: | |
|---|---|
| Format: | Academic Paper |
| Published: |
2019-05-22.
|
| Subjects: | |
| Online Access: | http://repository.upi.edu/3543/ |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| LEADER | 03850 am a22002893u 4500 | ||
|---|---|---|---|
| 001 | repoupi_35403 | ||
| 042 | |a dc | ||
| 100 | 1 | 0 | |a Chika Adeline Khairunnisa, - |e author |
| 245 | 0 | 0 | |a PENGARUH KINERJA KEUANGAN PERUSAHAAN DAN KOMPETISI INDUSTRI TERHADAP INTERNET FINANCIAL REPORTING DALAM WEBSITE PERUSAHAAN : Studi Empiris Pada Perusahaan Sektor Miscellaneous Industry dan Trade, Service and Investment yang Terdaftar di Bursa Efek Indonesia Tahun 2017 |
| 260 | |c 2019-05-22. | ||
| 500 | |a http://repository.upi.edu/35403/1/S_S%20PEA_1504929_Title.pdf | ||
| 500 | |a http://repository.upi.edu/35403/2/S_S%20PEA%201504929_Chapter1.pdf | ||
| 500 | |a http://repository.upi.edu/35403/3/S_S%20PEA_1504929_Chapter2.pdf | ||
| 500 | |a http://repository.upi.edu/35403/4/S_S%20PEA_1504929_Chapter3.pdf | ||
| 500 | |a http://repository.upi.edu/35403/5/S_S%20PEA_1504929_Chapter4.pdf | ||
| 500 | |a http://repository.upi.edu/35403/6/S_S%20PEA_1504929_Chapter5.pdf | ||
| 500 | |a http://repository.upi.edu/35403/7/S_S%20PEA_1504929_Appendix.pdf | ||
| 520 | |a Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kinerja keuangan perusahaan dan kompetisi industri terhadap internet financial reporting dalam website perusahaan pada perusahaan sektor miscellaneous industry dan trade, service, and investment yang terdaftar di Bursa Efek Indonesia pada tahun 2017. Sampel yang digunakan sebanyak 35 perusahaan sektor miscellaneous industry dan 93 perusahaan sektor trade, service and investment dengan total 128 perusahaan menggunakan metode purposive sampling. Kinerja keuangan perusahaan dalam penelitian ini diukur menggunakan nilai profitabilitas menggunakan Return on Equity (ROE), kompetisi industri diukur menggunakan pangsa pasar dan internet financial reporting diukur menggunakan indeks IFR yang dihitung menggunakan metode perhitungan indeks pengungkapan pada umumnya (indeks wallace). Dalam menganalisis data, penelitian ini menggunakan pengujian statistik analisis regresi berganda. Berdasarkan perhitungan analisis regresi berganda dengan bantuan software SPSS 25 menghasilkan bahwa kinerja keuangan perusahaan dan kompetisi industri berpengaruh positif terhadap internet financial reporting dalam website perusahaan. Kata kunci: Internet Financial Reporting, Kinerja Keuangan Perusahaan, Kompetisi Industri This study aims to determine the influence of company financial performance and industry competition towards internet financial reporting in Miscellaneous Industry and Trade, Service and Investment Sector Companies listed on Indonesian Stock Exchange in 2017. The sample of this study was 35 companies in miscellaneous industry sector and 93 companies in trade, service, and investment sector with total of 128 companies and determined by using purposive sampling method. In this study, the company's financial performance is measured by the value of profitability using Return on Equity (ROE), industrial competition is measured using market share and internet financial reporting is measured using the IFR index, which used the general disclosure index calculation method (wallace index). This study used statistical testing of multiple regression analysis to analyse the data. Based on the calculation of multiple regression analysis with the help of SPSS 25 software, company's financial performance and industry competition has positive influence towards improving internet financial reporting on the company's website. Keywords : Company Financial Performance, Industry Competition, Internet Financial Reporting | ||
| 546 | |a en | ||
| 690 | |a HD28 Management. Industrial Management | ||
| 690 | |a HF5601 Accounting | ||
| 690 | |a HG Finance | ||
| 655 | 7 | |a Thesis |2 local | |
| 655 | 7 | |a NonPeerReviewed |2 local | |
| 787 | 0 | |n http://repository.upi.edu/35403/ | |
| 787 | 0 | |n http://repository.upi.edu | |
| 856 | 4 | 1 | |u http://repository.upi.edu/3543/ |