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Analisis Faktor Fundamental Terhadap Praktik Internet Financial and Sustainability Reporting (IFSR) Lisa Agustina Leonardi; Berkat Zeth Betaubun; Puspita Novi Tiyana; Dian Suryanti; Puput Indrayani; Theresia Purbandari
Sosio-Didaktika: Social Science Education Journal Vol 3, No 1 (2016)
Publisher : Faculty of Education and Teacher Training, UIN (State Islamic University) Syarif Hidayatul

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.754 KB) | DOI: 10.15408/sd.v3i1.3796

Abstract

Abstract:This study aimed to examine the effect of firm size, profitability, leverage, liquidity, and ownership outsiders to Interenet Financial and Sustainability Reporting (IFSR) . A sample of 125 companies were selected based on certain criteria that is listed on the Indonesia Stock Exchange that have a personal website as well as the financial statements are published on the Internet during 2010 to 2012. The hypothesis testing by using multiple linear regression analysis . Results of hypothesis testing is firm size significant positive effect on the application of IFSR practices, while variable profitability, leverage, liquidity, and ownership outsiders does not affect the application of IFSR practices.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, leverage, likuiditas, dan kepemilikan pihak luar terhadap Interenet  Financial  and  Sustainability  Reporting(IFSR). Sampel sebanyak 125 perusahaan yang dipilih berdasarkan kriteria tertentu yaitu terdaftar di Bursa Efek Indonesia yang memiliki websitepribadi serta laporan keuangan yang dipublikasikan di internet selama tahun 2010 sampai tahun 2012. Teknik pengujian hipotesis dengan menggunakan analisis regresi linier berganda. Hasil pengujian hipotesis adalah ukuran perusahaan  berpengaruh  positif  signifikan  terhadap  penerapan  praktik  IFSR,  sedangkan variable profitabilitas, leverage, likuiditas, dan kepemilikan pihak luar tidak berpengaruh terhadap penerapan praktik IFSR.Pengutipan: Leonardi, L. A., Betaubun, B. Z., Tiyana, P. N., Suryanti, D., Indrayani, P., Purbandari, T. (2016). Analisis Faktor Fundamental Terhadap PraktikInternet Financial and Sustainability Reporting (IFSR). SOSIO DIDAKTIKA: Social Science Education Journal, 3(1), 2016, 37-49. doi:10.15408/sd.v3i1.3796.Permalink/DOI: http://dx.doi.org/10.15408/sd.v3i1.3796
Pengaruh Return on Asset, Net Profit Margin, Earning per Share, Debt to Equity Ratio, dan Total Assets Turn Over terhadap Dividend Payout Ratio pada Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015 Puput Indrayani; Haris Wibisono; Theresia Purbandari
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 8, No 2 (2020)
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.128 KB) | DOI: 10.33508/jrma.v8i2.884

Abstract

This study aims to prove empirically the effect of return on assets, net profit margin, earnings per share, debt to equity ratio, and total assets turnover over dividend payout ratio in manufacturing companies listed in Indonesia Stock Exchange period 2012-2015. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2012-2015. The total sample of 136 companies is determined based on purposive sampling method. This research used multiple linear regression method with SPSS version 17 program. The results of this study are not able to prove that the return on assets, net profit margin, earnings per share, debt to equity ratio, and total assets turn over affect the dividend payout ratio.