UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) The Accessibility Determinants of Internet Financial Reporting in Banking Website Listed in Indonesia Stock Exchange. The Accessibility Determinants of Internet Financial Reporting in Banking Website Listed in Indonesia Stock Exchange.
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Abstract
To keep the sustainable competitive advantage, a company must face the business challenge. By considering the strategic accounting, a company will use the best way to disclose the company financial performances. Many companies have recognized the large scale adoption of the internet for information searches in their company websites. The financial information through internet is called IFR (Internet Financial Reporting) which is a combination with the internet multimedia capability and capacity of interactive communication of financial information. Its accessibility concerns with the ease which users can locate and view the financial reporting data provided at the company website. This research is aimed to examine an association between the accessibility of IFR in the company website by using Accessibility Index Value (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 the company website.
| Item Type: | Article |
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| Subjects: | T Technology > T Technology (General) |
| Divisions: | Faculty of Engineering, Science and Mathematics > School of Electronics and Computer Science |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 20 Jun 2022 07:36 |
| Last Modified: | 20 Jun 2022 07:36 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/13633 |
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