Analisis Faktor-Faktor yang Mempengaruhi Indeks Pelaporan Keuangan Melalui Internet
Abstract: The two main purpose
of this study are to describe the extent of internet financial reporting by leading
Indonesian companies and to analize it’s antecedents. The sample of this study
is 48 companies that include on the biggest market capitalization for year of
2011. This study uses secondary data which taken from the IDX fact book 2011
and 48 companies’s official website. Internet Financial Reporting Index
measured with four criteria, they are content, timeliness, technology, and user
support. The result of this study shows that the profitability, liquidity, leverage,
firm size, and public ownership haven’t significant impact on the Internet
Financial Reporting Index.
Keywords: internet financial
reporting index, website, market capitalization
Penulis: Deasy Ratna Puri
Kode Jurnal: jpakuntansidd130005
