Record Details

Faktor Penentu Pengungkapan Informasi Laporan Keuangan melalui Laman Internet: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Binus Business Review

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Title Faktor Penentu Pengungkapan Informasi Laporan Keuangan melalui Laman Internet: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
 
Creator Soepriyanto, Gatot; Bina Nusantara University
Dustinova, Dustinova; Bina Nusantara University
 
Subject —
internet financial report, extent of disclosure, company’s size, profitability
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Description The study aims to investigate the factors affecting companies to disclose financial statement information through internet (internet financial reporting). Assessment of the disclosure uses 29 criteria as used by Abdelsalam et al (2007). The method of testing hypotheses in this study is the linear regression method by comparing the extensive disclosure of financial statements on the internet as the dependent variable and type of industry, firm size, profitability, leverage levels and types of auditors as independent variables. Through the observation 69 listed companies in the KOMPAS100 directory, the study concluded that 59.17% of companies meet the criteria for such disclosure made by Abdelsalam et al (2007). Consistent with some previous studies, factors that play an important role on the level of disclosure is the company's size and corporate profitabilty.
 
Publisher Bina Nusantara University
 
Contributor —
 
Date 2012-05-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
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Format application/pdf
 
Identifier http://journal.binus.ac.id/index.php/BBR/article/view/1317
10.21512/bbr.v3i1.1317
 
Source Binus Business Review; Vol 3, No 1 (2012): Binus Business Review; 286-301
2476-9053
2087-1228
 
Language eng
 
Relation http://journal.binus.ac.id/index.php/BBR/article/view/1317/1180
 
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