ANALISIS FAKTOR YANG BERPENGARUH TERHADAP PENGUNGKAPAN LAPORAN PERUSAHAAN YANG BERBASIS DARING ATAU WEB PADA PT. JASA MARGA KUALANAMU TOL

Abstract

Preparation of financial reports using this online or web method aims to make it
easier for employees to make financial reports using the Internet or web media. The
internet is widely used by various groups of people to facilitate a job, be it a job in
the financial or non-financial fields. The internet also helps to disseminate
information and communication of a company, especially in the financial sector, so
that outside investors can find out about the company's financial developments in
an effective and efficient manner. The media for delivering this information is
known as IFR (Internet Financial Reporting). The method in preparing these
financial statements is the method of profitability, leverage, and liquidity. This data
collection method is by doing a 7-day risert at the company PT. Jasamarga
Kualanamu Tol as well as data sources from libraries and employees at the
company through interviews. This online financial report preparation can be said
to be successful if the investors out there are enthusiastic about the company's
financial statements.