PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP INTERNET FINANCIAL REPORTING PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018

RUSNIAWATI, RUSNIAWATI (2019) PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP INTERNET FINANCIAL REPORTING PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018. S1 thesis, Fakultas Ekonomi.

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Abstract

RUSNIAWATI. The Effect of Leverage and Profitability on the Internet fonancial Reporting on Infrastructure, Utility and Trasnportation Sector Company Listed On The Indonesia Stock Exchange Period 2018. Thesis, Jakarta. Study Program of Economics Education. Faculty of Economics, State University of Jakarta. 2019 The purpose of this reseacrh was to determine the effect of leverage and profitability on the internet financial reporting on infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange Period 2018, both partially and simultaneously. In the research the sampling technique used simple purposive sampling, with a total sample of 51 companies. The method in this study is a quantitative method with descriptive statistical analysis. The regression equation in the study is Ŷ = 0.699 + 0.021X1 + 0.138X2. Based on the results of the partial coefficient test (T Test) on leverage shows Tcount <Ttable which is 1.878 <2.00758 with a significance of 0.066 so leverage does not have a significant effect on the internet financial reporting. This study shows that there is a positive and significant influence between profitability and internet financial reproting which shows that Tcount> T table is 3.544> 2.00758 with a significance of 0.001. The results of simultaneous data analysis show that the value of Fcount> Ftable is 7.301> 3.18, with a significance value of 0.002 <0.05 so that leverage and profitability simultaneously have a positive and significant effect on internet financial reproting. In the multiple correlation coefficient test, the R value is 0.483, meaning that leverage and profitability have a moderate influence on the internet financial reporting and determination coefficient (R2) of 23.3%, this indicates that the leverage and profitability variables can explain 23.3% variable variance internet financial reporting. The company must continue to improve the quality of information disclosed on the company's website because the level of trust of creditors and investors depends on the company's openness in delivering information. Keyword : Leverage, Profitability, Internet Financial Reporting

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