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
收藏
页码：38 / 42
页数：5
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