Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Informasi Keuangan Dan Nonkeuangan Melalui Website Perusahaan Di Indonesia

., Fredella (2014) Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Informasi Keuangan Dan Nonkeuangan Melalui Website Perusahaan Di Indonesia. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to examine the effect of firm size, profitability, type of industry, and public accounting firm's reputation to the financial and nonfinancial information disclosure on the company’s website in Indonesia. The population of this study were nonfinancial companies listed on the Indonesia Stock exchange. Samples determined by using purposive samping method. The samples obtained were as much 199 companies. Testing hypothesis using multiple regression analysis method with help of SPSS Ver. 17.0. the test results showed that the first hypothesis (H1) which states that firm size positively on the financial and nonfinancial information disclosure on the company's website, be accepted. The second hypothesis (H2) stated profitability positively on the financial and nonfinancial information disclosure on the company's website, is rejected. The third hypothesis (H3) that states the type of industry in a positive effect on the financial and nonfinancial information disclosure on the company's website, is rejected. As well as the fourth hypothesis (H4) states public accounting firm's reputation positively effect on the financial and nonfinancial information disclosure on the company's website, is rejected.

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