Analisis Faktor-Faktor yang Mempengaruhi Indeks Pelaporan Keuangan Melalui Internet

Deasy Ratna Puri

15 citations0/0 files storedJurnal Reviu Akuntansi dan Keuangan

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Financial Reporting and XBRL Auditing, Earnings Management, Governance E-Government and Public Services

Abstract

The two main purpose of this study are to describe the extent of internet financial reporting byleading Indonesian companies and to analize it’s antecedents. The sample of this study is 48companies that include on the biggest market capitalization for year of 2011. This study usessecondary data which taken from the IDX fact book 2011 and 48 companies’s official website.Internet Financial Reporting Index measured with four criterias, they are content, timeliness,tecnology, and user support. The result of this study shows that the profitability, liquidity,leverage, firm size, and public ownership haven’t significant impact on the Internet FinancialReporting Index.Keywords: internet financial reporting index, website, market capitalization

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1999Corporate Reporting on the Internet 2009Determinants of corporate internet reporting: evidence from Egypt 2006FINANCIAL REPORTING DISCLOSURE ON THE INTERNET: AN INTERNATIONAL PERSPECTIVE

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2015ANALISIS RASIO KEUANGAN TERHADAP PELAPORAN KEUANGAN MELALUI INTERNET PADA WEBSITE PERUSAHAAN 2013INTERNET FINANCIAL REPORTING: STUDI KOMPARASI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA DAN BURSA EFEK MALAYSIA 2020PENGARUH INTERNET FINANCIAL REPORTING (IFR) DAN TINGKAT PENGUNGKAPAN INFORMASI WEBSITE TERHADAP FREKUENSI PERDAGANGAN SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI

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