Maulana, Ilham Ridho and Almilia, Luciana Spica (2018) Factors Affecting the Internet Financial Reporting (IFR) in Banking Sector Companies Listed on the Indonesia Stock Exchange (IDX). The Indonesian Accounting Review, 8 (2). pp. 175-187. ISSN 2086-3802
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Abstract
Internet Financial Reporting is the disclosure of company’s financial and non-financial information through the company’s official website. The format commonly used includes HTML, PDF, XBRL, audio and video. This study aims to examine the effect of fi rm size, leverage, listing age, profitability, and liquidity on the Internet Financial Reporting. The population consists of banking-sector companies listed on the Indonesia Stock Exchange (IDX) period 2016. It used a purposive sampling with SPSS 23, software. The results of this study show that firm size and leverage have an effect on Internet Financial Reporting, but listing age,
| Item Type: | Article |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.3 - FINANCIAL REPORTS |
| Divisions: | Lecturer |
| Depositing User: | LUCIANA SPICA ALMILIA |
| Date Deposited: | 04 Nov 2021 02:29 |
| Last Modified: | 04 Nov 2021 03:32 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8396 |
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