Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Informasi Perusahaan di Website Perusahaan Manufaktur di Indonesia (Studi Empiris Pada Perusahaan Manufaktur yang Listing di Bei Tahun 2011-2013)

Abstract

This study aims to analyze the relationship of web disclosure with manufactured company characteristic namely, profitability, public ownership, firm’s size, and manager ownership. The research object is the entire manufactured company that listing in BEI on period 2011-2013. Data analysis of this research uses multiple linear regression analysis. The result of this research indicate that the profitability/return of asset and size have a possitively affect to the extent of web-based disclosure, while ‘public ownership’ and ‘manager ownership’ do not