Rahayu, Puji (2021) Perbedaan Internet Financial Reporting pada Perusahaan Property dan Real Estate di Indonesia, Singapura, Malaysia, dan Thailand. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
Internet Financial Reporting (IFR) is a means of presenting financial reporting through the internet or company websites, which is carried out in the form of voluntary disclosure by the company. The purpose of this study is to determine the differences in IFR indexes such as content component indexes, timeliness, technology, and user support and to compare the quality of IFR between property and real estate companies in Indonesia, property and real estate companies in Singapore, property and real estate companies in Malaysia, and property and real estate companies in Thailand. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange, Malaysia Stock Exchange, Singapore Stock Exchange, and Thailand Stock Exchange in the 2019 period. Determination of sample selection with certain criteria using purposive sampling technique, as well as samples that meet the criteria as many as 61 Indonesian companies, 102 Singaporean companies, 106 Malaysian companies and 63 Thai companies. The data analysis technique used in this study used the normality test and the kruskal-wallis test with the data used on the company website in 2019. The results of this study indicate that there are differences in the IFR index between property and real estate companies in Indonesia, Singapore, Malaysia, and Thailand and there are differences in the IFR index on the components of content, timeliness, technology, and user support between property and real estate companies in Indonesia, Singapore, Malaysia and Thailand.
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | PUJI RAHAYU |
| Date Deposited: | 24 Jan 2022 08:54 |
| Last Modified: | 24 Jan 2022 08:54 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8559 |
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