Analisis Internet Financial Reporting Index: Studi Komparasi Antara Perusahaan High-tech dan Non High-tech di Indonesia
Penulis: Nadia Shelly
Wardhanie
Abstract: The purpose of this
study was to compare the IFR disclosure between high-tech companies and non high-tech
companies in Indonesia. IFR index consists of four components, namely content, timeliness,
technology and user support. Object of this study were 19 high-tech companies
and 19 non high-tech companies in Indonesia. These results indicate that there
is no difference between the IFR disclosure between high-tech companies and non
high-tech companies in Indo-nesia. the average number of IFR disclosure on
high-tech company for 20.63 or 53%, while the average non-disclosure in
high-tech company for 18.37 or 47%. Mann-Whitney test results to explain the
test score Asymp. Sig. (2-tailed) is 0.529 indicates that there is no
significant difference.
Keywords: IFR, IFR index,
High-tech companies, Non high-tech companies
Kode Jurnal: jpakuntansidd120005
