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Widaryanti, Widaryanti

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2011 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study seek to examined factors that affect the timeliness of corporate internet reporting (CIR) in listed companies on the Indonesian Stock Exchange. Key factors used firm characteristics (firm size, type of bussiness, profitability, leverage, liquidity, issuance of stock) and corporate governance variables (public ownership structure, proportion of supervisory board and supervisory board size).Population of this study was Indonesian Listed Company in 2008 at Indonesian Stock Exchange .The sample was 195 firms Based on purposive sampling technique. Multiple regression analysis used to test the hypothesis.The regression analysis found that a significant relationship between the timeliness of CIR and firm size. However, others variable like type of bussiness, profitability, leverage, liquidity, stock issues, public ownership structure, proportion of supervisory board and supervisory board size was not significant relationship with timeliness of CIR.. This results indicated that firms typically in big size se modisclore timely information on their web sites

Rahmadhani, Sari

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2010 Sekolah Tinggi Ilmu Ekonomi Totalwin

The research problem is the decrease of profitability happened in the year of 2005 and 2007. The condition indicates the existence of serious problem on banking profitability. The other problem was showed by the existence or research gap of some factors which influence on banking profitability. The samples of research are 62 domestic banks, by using multiple regression analysis.The result of this research only the listed positively and significantly influence on banking profitability, if the ownership of stock by company and exchange rate insignificantly not influence on banking profitability.