Faktor-Faktor Yang Mempengaruhi Pengungkapan Sukarela "Internet Financial And Sustainability Reporting"  

Oleh:

Almilia, Luciana Spica

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 12 no. 2 (Dec. 2008), page 117-131.
Topik: Internet; Internet sustainability reporting; Internet financial reporting; Company website

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

Internet Financial and Sustainability Reporting (IFSR) is voluntary in nature. With no specific regulations on IFSR, there is a disparity of IFSR practices among companies. Some companies disclose only partial financial statement using a low level of technology, while others disclose full sets of financial reports using sophistications of the web such as multimedia and analytical tools. Sustainability (1999) addressed the benefits (global reach, immediacy, ease of updating, transparency, link ability, and interactivity) of reporting social and environmental information on the website and thus the factors that affect decision of whether or not to use this communication medium. By placing information on the firm's website, users can search, filter, retrieve, download, and even reconfigure such information at low cost in a timely fashion. The purpose of this study was to examine financial variable that affect Internet Financial and Sustainability Reporting (IFSR) in Indonesia Stock Exchange companies. The samples of this research include 104 listed firms in Indonesia Stock Exchange. The multiple regressions used to examine variables that affect Internet Financial and Sustainability Reporting (IFSR) . The sample of this research is companies that listed in Indonesia Stock Exchange companies. The findings of this research that firm size, return on asset, and majority holder as a determinant factor IFSR index in Indonesia.

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