Investigation of Factors Influencing Voluntary Disclosure of Finencial Information on The Internet by Indonesian Companies  

Oleh:

Hapsoro, Dody

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 12 no. 3 (Sep. 2009), page 195-215.
Topik: Corporate Governance; Internet Disclosure; Indonesian Companies; and Corporate Financial

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.8 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The digital age has produced a dramatic shift in the corporate communication paradigm. As a result, companies increasingly use the internet (website) as an investor relations medium and a vehicle to disseminate financial information to capitral markets. this paper investigates the factors influencing voluntary disclosure of financial information on the internet by Indonesian companies. Cross-sectional analyses based on 50 companies listed on the Indonesia Stock Exchange in 2005 suggest that firm size and firm profitability are related with higher levels of voluntary information disclosure on corporate website.

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