Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Internet Financial Reporting di Indonesia dan Malaysia (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia dan Bursa Malaysia Tahun 2014 -2016)

Ilmawati, Yusrina; Indrasari, Arum

doi:10.18196/rab.020231

Cited by 6 publications

(12 citation statements)

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“…The results obtained show that the results of leverage have no effect on IFR and are in line with Yassin's research, 2017;Hussain, Rehman, and Ishaq, 2018;Ilmawati and Indrasari, 2018 which showed that the results of leverage had no effect on IFR. however, the results of this study contradict the research of andriyani and mudjiyanti, 2017, which states that profitability has no effect on IFR.…”

Section: The Impact Of Leverage On Internet Financial Reportingsupporting

confidence: 88%

“…the result of profitability on IFR in this study has supported previous studies. andriyani and mudjiyanti (2017), Yassin (2017), Budianto (2018, Ilmawati and Indrasari (2018) have shown that profitability has positive impact on IFR. Differ from those results, Omran dan Ramdhony (2016) show that profitability has no impact on IFR.…”

Section: The Impact Of Profitability On Internet Financial Reportingmentioning

confidence: 99%

“…Companies with increased profitability will be able to attract investors' attention, and when this happens, management will disclose more of this information to the public (Almilia, 2008). In addition, companies that have good financial performance will make this an opportunity to increase public confidence, especially investors in companies (Ilmawati and Indrasari, 2018). In contrast, companies that have low profitability will try to cover up this information (Omran and Ramdhony, 2016).…”

Section: The Profitability On Internet Financial Reporting (Ifr)mentioning

confidence: 99%

“…Liquidity shows the company's ability to pay its short-term obligations (Ilmawati and Indrasari, 2018). A company can be said to have a good level of liquidity if it is able to meet its short-term obligations when they are collected (Zamroni, 2018).…”

Section: The Liquidity On Internet Financial Reporting (Ifr)mentioning

confidence: 99%

“…Investors who are interested in high liquidity values encourage management to disclose it in financial reporting, one of which is through IFR (Ilmawati and Indrasari, 2018). Companies that have high liquidity numbers will make this an opportunity to increase public confidence, especially investors, in company performance and try to reveal it more broadly with IFR (Omran and Ramdhony, 2016; Reskino and Sinaga, 2016).…”

Section: The Liquidity On Internet Financial Reporting (Ifr)mentioning

confidence: 99%

See 4 more Smart Citations

The Determinant of Internet Financial Reporting: Evidence From Asean Stock Exchange

Angela¹,

Rachmawati

2021

j.auditing.finance.forensic.account.

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Section: The Impact Of Leverage On Internet Financial Reportingsupporting

confidence: 88%

Section: The Impact Of Profitability On Internet Financial Reportingmentioning

confidence: 99%

Section: The Profitability On Internet Financial Reporting (Ifr)mentioning

confidence: 99%

Section: The Liquidity On Internet Financial Reporting (Ifr)mentioning

confidence: 99%

Section: The Liquidity On Internet Financial Reporting (Ifr)mentioning

confidence: 99%

See 3 more Smart Citations

The Determinant of Internet Financial Reporting: Evidence From Asean Stock Exchange

Angela¹,

Rachmawati

2021

j.auditing.finance.forensic.account.

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Measurement of internet financial reporting with Moderate Regression Analysis

Umami,

Pertiwi

2022

IJIER

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Effect of Return on Equity, Quick Ratio, Debt to Equity Ratio on Internet Financial Reporting with managerial ownership as a moderating variable in the JII70. This research is motivated by the increase or the number of qualities of internet use in various ways, one of which is the economic field. Companies must report their operational activities by keeping up with the times so that investors can see company performance more quickly and efficiently. This study aimed to determine the effect of Return on Equity, Quick Ratio, and Debt to Equity Ratio on Internet Financial Reporting with managerial ownership as a moderating variable for the study on JII70 for the 2018-2021 period. The results of this study indicate that Return on Equity does not affect Internet Financial Reporting. In contrast, the quick and debt-to-equity ratios affect Internet Financial Reporting. Return on Equity, Quick Ratio, and Debt to Equity Ratio moderated by managerial ownership cannot affect Internet Financial Reporting.

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Pengaruh Firm Size dan Komite Audit Terhadap Internet Financial Reporting dengan Profitabilitas Sebagai Variabel Intervening

Maryani

Pratama

2021

MALIA

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<p><em>The purpose of this study is to find out and analyze the Influence of Firm Size and Audit Committee on Internet Financial Reporting with Profitability as a Variable Intervening Case Study on Sharia Commercial Banks Period 2014-2020. This type of research is quantitative research using secondary data. The population in this study was 14 sharia commercial banks, using purposive sampling techniques obtained samples of 10 sharia commercial banks.. The results of this study showed that Firm Size and Profitability had a positive and significant influence on IFR, while the Audit Committee had a positive and insignificant effect on IFR. The Firm size and Audit Committee have a positive and insignificant effect on Profitability. Based on the analysis of the path, variable profitability is not able to mediate the influence of Firm Size and the Audit Committee on IFR.</em></p>

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Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Internet Financial Reporting di Indonesia dan Malaysia (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia dan Bursa Malaysia Tahun 2014 -2016)

Cited by 6 publications

References 0 publications

The Determinant of Internet Financial Reporting: Evidence From Asean Stock Exchange

The Determinant of Internet Financial Reporting: Evidence From Asean Stock Exchange

Measurement of internet financial reporting with Moderate Regression Analysis

Pengaruh Firm Size dan Komite Audit Terhadap Internet Financial Reporting dengan Profitabilitas Sebagai Variabel Intervening

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