FAKTOR-FAKTOR YANG MEMPENGARUHI PELAPORAN PERUSAHAAN BERBASIS WEB (WEB-BASED CORPORATE REPORTING)
This study aims to investigate the factors that affect Web-based Corporate Reporting. Factors affecting Web-based Corporate Reporting in this study are auditor reputation, leverage, public ownership, and institutional ownership. Data collection technique refers to checklist that used by Aly et al. (...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2014
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/132730/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=73272 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | This study aims to investigate the factors that affect Web-based Corporate
Reporting. Factors affecting Web-based Corporate Reporting in this study are
auditor reputation, leverage, public ownership, and institutional ownership.
Data collection technique refers to checklist that used by Aly et al. (2010).
Sample were selected using purposive sampling method and obtained 109 listed
companies on the Indonesian Stock Exchange in 2013
This study using hypothesis test with multiple linier regression test. The
results showed that auditor reputation, leverage, and public ownership have no
significant effects to Web-based Corporate Reporting. Only institutional
ownership influences Web-based Corporate Reporting. |
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