The Factors Affecting Internet Financial Reporting Application in Indonesian Listed Manufacturing Company

被引：1

作者：

Sabrina, Sasya ^{[1
]}

Lisandra, Adelia ^{[1
]}

Meiryani ^{[1
]}

Handoko, Bambang Leo ^{[1
]}

机构：

[1] Bina Nusantara Univ, Fac Econ & Commun, Accounting Dept, Jakarta 11480, Indonesia

来源：

ICSET 2019: 2019 THE 3RD INTERNATIONAL CONFERENCE ON E-SOCIETY, E-EDUCATION AND E-TECHNOLOGY (ICSET 2019) | 2019年

关键词：

Internet financial reporting; firm size; leverage; profitability;

D O I：

10.1145/3355966.3355969

中图分类号：

TP39 [计算机的应用];

学科分类号：

081203 ; 0835 ;

摘要：

The purpose of this research is to examine the factors affecting the internet financial reporting (IFR) application in manufacturing companies. Independent variables used are firm size measured by total assets, leverage measured by debt to equity ratio (DER) and profitability measured by return on asset (ROA). The dependent variable used is IFR. This research uses secondary data obtained from IDX and company's website. The results indicate that firm size significantly affect IFR application. Leverage and profitability have no significant effect on IFR application.

引用

页码：38 / 42

页数：5

共 50 条

[1] The Impact of Internet Financial Reporting Practices on the Company's Market Value: A Study of Listed Manufacturing Companies in Indonesia
Adityawarman
Khudri, Yusuf T. B. M.
[J]. PROCEEDINGS OF THE 6TH INTERNATIONAL ACCOUNTING CONFERENCE (IAC 2017), 2017, 55 : 48 - 53
[2] FINANCIAL PERFORMANCE AND FIRM VALUE: DOES INTERNET FINANCIAL REPORTING MODERATE THE RELATHIONSHIP IN INDONESIAN MANUFACTURING COMPANIES?
Agustina, Linda
Suryandari, Dhini
[J]. 4TH INTERNATIONAL CONFERENCE ON EDUCATION AND SOCIAL SCIENCES (INTCESS 2017), 2017, : 305 - 309
[3] The Role of Company Characteristics in the Quality of Financial Reporting in Indonesian
Hasibuan, Abdul Nasser
[J]. JURNAL ILMIAH PEURADEUN, 2022, 10 (01): : 1 - 12
[4] The Effect of Financial Reporting Quality on the Investment Efficiency of the Company In 2007-2016 Listed on Indonesian Stock Exchange
Dewi, Anita Silviana
Ulpah, Maria
[J]. VISION 2025: EDUCATION EXCELLENCE AND MANAGEMENT OF INNOVATIONS THROUGH SUSTAINABLE ECONOMIC COMPETITIVE ADVANTAGE, 2019, : 5476 - 5490
[5] The Analysis of Factors Affecting Dividend Payout Ratio in Manufacturing Companies Listed in Indonesian Stock Exchange
Hayati, Annur Fitri
Astuti, Gusti
Murdy, Khairi
[J]. PROCEEDINGS OF THE FIRST PADANG INTERNATIONAL CONFERENCE ON ECONOMICS EDUCATION, ECONOMICS, BUSINESS AND MANAGEMENT, ACCOUNTING AND ENTREPRENEURSHIP (PICEEBA 2018), 2018, 57 : 34 - 41
[6] Factors affecting profitability of pharmaceutical company: an Indonesian evidence
Lim, Harianto
Rokhim, Rofikoh
[J]. JOURNAL OF ECONOMIC STUDIES, 2021, 48 (05) : 981 - 995
[7] The impact of internet financial reporting on Egyptian company's performance
Hussein, Amani
Nounou, Ghadir
[J]. JOURNAL OF FINANCIAL REPORTING AND ACCOUNTING, 2022, 20 (05) : 841 - 865
[8] Do the Financial Report Qualitities have Effect on Timeliness of Financial Reporting? The Case of Indonesian Listed Firms
Trisanti, Theresia
[J]. ADVANCED SCIENCE LETTERS, 2017, 23 (09) : 9001 - 9004
[9] The Early Warning Model of the Financial Affairs of Listed Company of Manufacturing Industry is Studied
Tan Kaixin
Li Jingkun
[J]. PROCEEDINGS OF THE ELEVENTH INTERNATIONAL SYMPOSIUM - MANAGEMENT SCIENCES AND ENGINEERING, 2011, : 16 - +
[10] Factors Affecting Financial Performance of Pharmaceutical Companies Listed of Indonesia
Estiasih, Soffia Pudji
Putra, Andhika Cahyono
[J]. CUADERNOS DE ECONOMIA-SPAIN, 2021, 44 (125): : 106 - 115

← 1 2 3 4 5 →