ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INTERNET FINANCIAL REPORTING (IFR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2018

Abstract

ABSTRACT

The purpose of this study is to analyze the factors that influence the disclosure of Internet Financial Reporting (IFR) on manufacturing companies listed on the Indonesia Stock Exchange in 2018. Indicators in this study are profitability, leverage and share ownership. Sampling in this study using a purposive sampling method. The sample of this study was 159 manufacturing companies listed on the Stock Exchange in 2018. Data analysis used logistic regression, with descriptive analysis test, normality test, classic assumption test, assessing fit model, determination coefficient test, hosmer test and lemeshow test, classification matrix test and simultaneous test to determine the relationship between variables. The results of this study indicate that IFR is a type of mandatory disclosure so that profitability, leverage and share ownership variables have no effect on Internet Financial Reporting (IFR).

Keywords: Profitability, leverage, stock ownership, internet financial reporting (IFR)