PENGARUH KINERJA KEUANGAN TERHADAP KUALITAS INFORMASI INTERNET FINANCIAL REPORTING DENGAN KEPEMILIKAN SAHAM PUBLIK SEBAGAI VARIABEL MODERASI

THE EFFECT OF FINANCIAL PERFORMANCE ON QUALITY OF INTERNET FINANCIAL REPORTING INFORMATION WITH PUBLIC SHARE OWNERSHIP AS A MODERATION VARIABLE

Andrew Gunawan

MPRA Paper from University Library of Munich, Germany

Abstract: This study aims to test empirically whether public share ownership is able to moderate the relationship between the financial performance proxy with profitability on the quality of information. The quality of IFR information is measured through the disclosure index compiled by Boubaker et al (2012). This index contains 100 items of website-based disclosure that are commonly used in measuring the quality of accounting-based reporting information. The sample of this study is a manufacturing company listed on the Indonesia Stock Exchange, where the data analysis techniques that will be used are moderated Regression Analysis with the help of Indirect macro created by Andrew F. Hayes (2015) in combination with SPSS 23. The results show that public shareholding is able to moderate the relationship between financial performance with the quality of IFR information.

Keywords: Keywords: public share ownership; financial performance; profitability and quality of information (search for similar items in EconPapers)
JEL-codes: G10 G14 G15 (search for similar items in EconPapers)
Date: 2019-03-08, Revised 2019-02-13
New Economics Papers: this item is included in nep-acc and nep-sea
References: View references in EconPapers View complete reference list from CitEc
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Published in ECONOS Jurnal Ekonomi dan Sosial 1.10(2019): pp. 1-10

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