Sari, Kartika Maya and Verawaty, Verawaty and Jaya, Ade Kemala (2014) DETERMINAN AKSESIBILITAS INTERNET FINANCIAL REPORTING PADA WEBSITE PERUSAHAAN MANUFAKTUR GO PUBLIC DI INDONESIA. Jurnal PROFITA (Jurnal Komunikasi Ilmiah Akuntansi dan Perpajakan), Vol. 6 (1). pp. 1-23. ISSN 2086-7662
|
Text
Jurnal PROVITA Univ. Mercubuana April 2014.pdf Download (992kB) | Preview |
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 company size, profitability, liquidity, leverage, listing age, public ownership, and foreign ownership, which explain the choice to provide IFR in the company website. The population is the manufacture companies listed in Indonesia Stock Exchange. The sample is selected in certain parts of the population with the criteria. They are first, a company listed on the Indonesia Stock Exchange, second, the company's website is active and not in a condition under maintenance, third, it must have a company's financial statements in 2012, forth, and the availability of other data for the observed variables. The results of this research concluded that only profitability and public ownership have positive assosiations with the accessibility of the financial statements. This results discussion will expand the theories and models that have been developed from voluntary reporting through traditional medium towards IFR. Keywords: accessibility, company size, profitability, liquidity, leverage, listing age, public ownership, foreign ownership.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Mrs Verawaty Mahyudin |
| Date Deposited: | 08 Jan 2016 00:30 |
| Last Modified: | 08 Jan 2016 00:30 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/2593 |
Actions (login required)
 |
View Item |
