PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN BLOCKHOLDER TERHADAP INTERNET FINANCIAL REPORTING

Abstract

This research aimed to examine the effect of profitability, leverage, managerial ownership, blockholder ownership
internet financial reporting of consumption good companies which were listed on Indonesia Stock Exchange
(IDX) 2014-2017. While, the independent variables werw profitability (return on asset/ROA), leverage (debt to
equity ratio/DER), managerial ownership and blockholder ownership. Besides, the dependent variable was
internet financial reporting. The reseach was quantitative. Moreover, the data collection technique used
purposive sampling, in which the sample was based on criteria given. in line with, there were 60 samples from
15 consumption goods companies which were listed on Indonesia Stock Exchange 2014-2017. Furthermore, the
data analysis technique used multiple linier regression with SPSS 20. The research result concluded profitability
and leverage had signiricant effect on interner financial reporting. On the other hand, managerial and
blockholder ownership did not affect internet financial reporting.
Keywords: internet financial reporting, profitability, leverage, managerial ownership, blockholder ownership.