Determinan aksesibilitas internet financial reporting pada website perbankan go public di Indonesia  

Oleh:

Verawaty

Jenis: Article from Proceeding
Dalam koleksi: Call For Papers dan Seminar Nasional : Pengelolaan Industri Kreatif Sebagai Penunjang Stabilitas Sistem Keuangan, page B211.
Topik: Accessibility of Internet Financial Reporting; Company Size; Profitability; Liquidity; Leverage
Fulltext: 211_DeterminanAKsesbilitasInternet.pdf (231.7KB)

Isi artikel

Many companies have recognized the large scale adoption of the internet for information searches in their company websites. The websites provide a convenient and cost effective tool for communicating financial information more accessible as one of the crucial comparative advantages for their various stakeholders. The financial information through internet is called IFR (Internet Financial Reporting) which is a combination with the internet multimedia capability and capacity for interactive communication of financial information. Its accessibility concerns with the ease with which users can locate and view financial reporting data provided at the company website. The study is aimed to examine an association between the accessibility of IFR in the company website by using Accessibility Index Value developed by Style and Tennyson (2007) and the determinant variables named as the company size, profitability, liquidity, and leverage which explain the choice to provide IFR in their company website. The sample is the banking industry listed in Indonesia Stock Exchange in 2011.

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