Prima Dewanti


This research included into descriptive research and hypothetical test which is a research describing and explaining certain relation or making statement of group differences or independency of two or more factors in an object researched titled: ?Analysis of Financial Report through Internet by Public Business Organization listed in Indonesian Stock Exchange?
The research aimed to describe about financial report through internet to Public Business Organization listed in Indonesian Stock Exchange and Testing the relation of company characteristic with financial report through internet.
In this research, the writer took hypothesis, they were company measurement, profitability, leverage, and type at Public Business Organization influenced the financial report service through internet. The test would be done using Kruskal-Wallis non-parametric statistic test and chi square test. While to describe the financial report through internet, the writer used content analysis.
The result found from content analysis showed that 5 from 9 public business organization with the highest profit has served their financial report in full way. While the result from Kruskall-Wallis non-parametric statistical test showed significant result in 0.593 for the company profitability, 0,455 for company leverage and 0,624 for the company measurement. By using α 0,05 so Ho would be accepted and there could be said that profitability, leverage and company measurement has no significant relation to the financial report through internet. According to the chi square test to the 9 Public Business Organization with largest profit listed in Indonesian Stock Exchange to test the company test to the financial openness in Internet, there found result with Asymp value Sig 0,264 > 0,05 so that Ho4 was accepted. So that could be said that the company type has significant importance with the financial report through internet.
According to above conclusion, the writer suggested that it would be better if the next research used more research samples and various organization type so that comparison in analyzing the organization would be wider. The next research hoped to use various independent variables.


Keyword : Pelaporan Keuangan, Content Analysis, Uji Kruskall-Wallis


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Pelaporan Keuangan; Content Analysis; Uji Kruskall-Wallis