BUDIHARJO, RYANTO (2018) PENGARUH UKURAN AUDITOR, UKURAN PERUSAHAAN, SOLVABILITAS, DAN UMUR LISTING PERUSAHAAN TERHADAP INTERNET FINANCIAL REPORTING. S1 thesis, Universitas Negeri Jakarta.
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Abstract
RYANTO BUDIHARJO. Influence Of Auditor Size, Firm Size, Solvability, And Listing Age Towards Internet Financial Reporting. Faculty of Economics, State University of Jakarta. 2018. This study aims to analyze the influence of the auditor's size on Internet Financial Reporting, analyze the effect of firm size on Internet Financial Reporting, analyze the effect of solvability on Internet Financial Reporting and analyze the influence of listing age on Internet Financial Reporting. Period in this research are 5 years from 2012-2016. This study uses secondary data in the form of financial statements. The technique used in sampling is purposive sampling. This study used logistic regression analysis. Internet Financial Reporting as the dependent variable in this study is proxied by using dummy if the company implements IFR. Meanwhile, the independent variable in this study is the auditor's reputation proxied by dummy if the company uses the auditor Big 4, the size of the company is proxied with the natural log of total assets, the solvability is proxied with the debt to assets ratio and the listing age is proxied by the difference between the research year and the year the company does IPO. Based on the results of the analysis conducted in this study, it can be concluded that firm size and listing age significantly influental in the implements of IFR in company. Keywords : Internet Financial Reporting, Firm Size, Auditor Size, Solvability, Listing Age
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