PENGARUH INTERNET FINANCIAL REPORTING DAN TINGKAT PENGUNGKAPAN INFORMASI WEBSITE TERHADAP FREKUENSI PERDAGANGAN SAHAM PERUSAHAAN

Dul Muid · Febrian Hargyantoro

8 citations0/0 files storedJurnal Akuntansi Indonesia

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Financial Reporting and XBRL Auditing, Earnings Management, Governance Financial Literacy and Behavior

Abstract

Because of rapidly growth of internet technology, communication through internet has been adopted by business sector as important tool to share information. Growth of information technology especially internet influenced traditional form of company information disclosure until additional media to disclose financial information that which is Internet Financial Reporting (IFR) has emerged. Then, there are efforts of companies to reduce asymmetry information by disclose information about companies. This research has objective to know the influence of IFR practice and degree of information disclosure on website to frequency of trading stock of company.This research use cross sectional data. The amount of sample is 100 company on Kompas100 index until end of 2009. Linear Regression is used to find out the impact of IFR practice and degree information of website to trading stock frequency of company. This research show that there is impact of IFR practice and degree of information disclosure on website to trading stock frequency of company.

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References

1968An Empirical Evaluation of Accounting Income Numbers 2003An Empirical Investigation of Factors Influencing Voluntary Disclosure of Financial Information on the Internet in the GCC Countries 2004Corporate Reporting on the Internet in Australia: An Exploratory Study 2008KEINFORMATIFAN LABA DI PASAR OBLIGASI DAN SAHAM: UJI LIQUIDATION OPTION HYPOTHESIS 2006Corporate Reporting on the Internet in a European Emerging Capital Market: The Greek Case 2008Corporate Internet Reporting of Banking Industry and LQ45 Firms: An Indonesia Example

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