Hayuningtyas, Mega (2011) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTERNET FINANCIAL REPORTING DALAM WEBSITE PERUSAHAAN. Kajian Akuntansi, 6 (1). pp. 69-78. ISSN 1907-1442
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Abstract
The fast growing of the internet creates a new way for companies to communicate with investors. Internet could be used by companies for reporting fi nancial information or usually called Internet Financial Reporting (IFR). IFR helps companies to extent fi nancial information disseminating and to reduce agency costs such as corporate costs of printing and mailing annual reports. The use of IFR also helps companies in disseminating informations about company superiorities. Those informations are signal positive for companies to attract investors. The population is public companies that listed in Indonesian Stock Exchange in 2009. This study examines the use of IFR by Indonesian companies and determinants of IFR. Research samples are Kompas100 companies listed in 2009 exclude fi nance companies because they have different characteristics of fi nancial reporting. There 90 companies were choosed as sample in this study. The sample of the study collected using purposive sampling methods.The results indicate that some determinants of IFR such as fi rm size, debt to equity ratio, auditor size and corporate listing age affect IFR practice. However, other factor, such as current ratio does not explain the company choice to use the internet as a medium for corporate fi nancial reporting. Keywords: Internet fi nancial reporting, agency, signal theory
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Internet fi nancial reporting, agency, signal theory |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 20 Jun 2020 03:54 |
| Last Modified: | 20 Jun 2020 03:56 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22803 |
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