Pengaruh peranan dewan komisaris dan komite audit terhadap internet reporting of strategic information (IRSI)
Info Katalog
File Repositori
Nomor Panggil : 2018_TA_Ak_023145002
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2018
Pembimbing 1 : Deni Darmawati
Subyek : Finance;Corporate - Finance
Kata Kunci : internet reporting of strategic information, board of commissioners meeting, responsibility of the b
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2018_TA_Ak_023145002_Halaman-Judul.pdf | ||
| 2. | 2018_TA_Ak_023145002_Bab-1.pdf | ||
| 3. | 2018_TA_Ak_023145002_Bab-2.pdf |
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| 4. | 2018_TA_Ak_023145002_Bab-3.pdf |
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| 5. | 2018_TA_Ak_023145002_Bab-4.pdf |
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| 6. | 2018_TA_Ak_023145002_Bab-5.pdf |
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| 7. | 2018_TA_Ak_023145002_Daftar-Pustaka.pdf | ||
| 8. | 2018_TA_Ak_023145002_Lampiran.pdf |
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P enelitian ini bertujuan untuk menguji dan menganalisis pengaruh Peranan Dewan Komisaris yang diproksikan sebagai Rapat Dewan Komisaris, Tanggung Jawab Dewan Komisaris, dan Komposisi Dewan Komisaris dan Komite Audit yang diproksikan sebagai Aktivitas Komite Audit dan Kualitas Komite Audit terhadap Internet Reporting of Strategic Information dengan Ukuran Perusahaan dan Profitabilitas sebagai variabel control. Sampel yang digunakan dalam penelitian ini adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) yang telah mempunyai website perusahaan dan Laporan Tahunan dari Tahun 2014-2016. Pengujian penelitian ini dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa variabel Tanggung Jawab Dewan Komisaris dan Kualitas Komite Audit berpengaruh positif terhadap Internet Reporting of Strategic Information. Sedangkan variabel Aktivitas Komite Audit dan Size berpengaruh negatif terhadap internet reporting of strategic information. Variabel lainnya yaitu Rapat Dewan Komisaris, Komposisi Dewan Komisaris dan Profitabilitas tidak berpengaruh signifikan terhadap Internet Reporting of Strategic Information.
T he purpose of this research is to examine the impact of board of commissioners’s roles proxied as board of commissioners meeting, board of commissioners responsibilities and composition of the board of commissioners and audit committee which proxied as activity of audit committee and quality of audit comittee with company size and profitability as control variable of internet reporting of strategic information. The sample of this research is manufacture companies that listed in Indonesian Stock Exchange, having company website and annual report from 2014-2016. The methodology of this research is using analysis of multiple linear regression. The result of this shows that board of commissioners meeting, composition of the board of commissioners and profitability has no significant effect of internet reporting of strategic information. Another variable on this research is responsibility of the board of commissioners and quality of audit committee have positive and significant effect on internet reporting of strategic information. Meanwhile, the variable activities of audit committee and size has negative effect of internet reporting of strategic information.
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