FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI FOOD AND BAVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2007-2013

Abstract

The development of internet usage rate becomes an important trend for companies to implement internet corporate reporting (CIR), or reporting corporate financial information through the internet. Financial statements are usually printed, via the internet company's financial statements can be distributed more quickly (aspects of timeliness), meaning that the Internet media companies are able to exploit the usefulness of this technology to further open up (transparency) and to inform the financial statements (aspects of the disclosure) more timely , This study aimed to examine the effect of firm size, profitability, leverage, liquidity and ownership structure of the timeliness of the Internet Corporate Reporting.
The population in this study are all companies manufacturing Consumer Goods Industry Sector Sub Sector Food and Beverage (Sector Food & Baverage) listed in the Indonesia Stock Exchange (BEI) in the period 2007 to 2013 a number of 20 companies. The sample used in this study as many as 17 companies to obtain a sample of 119 observation data. The sampling technique used purposive sampling. Statistical analysis was conducted on the multiple linear regression and hypothesis testing.
Based on the results of data analysis can be concluded; There is no effect of company size on the timeliness Corporate Internet Reporting, There is a significant positive effect the profitability of the timeliness Corporate Internet Reporting, There is a negative influence significantly leverage the timeliness Corporate Internet Reporting, there is no influence of liquidity on the timeliness Corporate Internet Reporting, There is a negative influence significant ownership structure on the timeliness of the Internet Corporate Reporting
Suggestions in this research is to add new variables, such as economic conditions, the use of information technology and the number of shares. Future studies to extend the period of study so that they can see trends in the long term so that describe actual conditions. Subsequent research suggested to expand by taking a sample of all companies listed on the Stock Exchange.
Keywords: Company Size, Profitability, Leverage, Liquidity, Ownership Structure, Corporate Internet Reporting Timeliness