THE ACCESSIBILITY DETERMINANTS OF INTERNET FINANCIAL REPORTING IN BANKING WEBSITE LISTED IN INDONESIA STOCK EXCHANGE

Verawaty, Verawaty (2013) THE ACCESSIBILITY DETERMINANTS OF INTERNET FINANCIAL REPORTING IN BANKING WEBSITE LISTED IN INDONESIA STOCK EXCHANGE. In: 8th Asian Business Research Conference, 1-2 April 2013, Bangkok, Thailand.

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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: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Mrs Verawaty Mahyudin
Date Deposited: 30 Sep 2018 21:41
Last Modified: 30 Sep 2018 21:41
URI: http://eprints.binadarma.ac.id/id/eprint/3854

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