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PRAKTIK PENGUNGKAPAN INTERNET FINANCIAL REPORTING (IFR) PADA PERUSAHAAN YANG MEMILIKI KAPITALISASI TERBESAR DI INDONESIA

Charles, David John (2013) PRAKTIK PENGUNGKAPAN INTERNET FINANCIAL REPORTING (IFR) PADA PERUSAHAAN YANG MEMILIKI KAPITALISASI TERBESAR DI INDONESIA. Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study was to describe the practice of internet financial reporting disclosure on the company's website is divided in four parts such content, timeliness, technology, and user support. The components used in this study is the construction in structured by Chan and Wickramasinghe (2006) which consists of 28 items. The results of this study showed that of the 50 company's website, PT.Jasa Marga (Persero) Tbk. and the State Savings Bank (Limited) revealed 86% of the components IFR. IFR disclosure on the component content is most widely expressed 'statement of financial position, statement of changes in equity, and the annual reports', timeliness of components 'share price' is the most widely items disclosed. 'slide presentation' is most items are disclosed in the component technology. 'Homepage' is also the most items are disclosed in the user component support. The results of this study also showed that IFR disclosure on companies in Indonesia are still not optimal.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 15 Jan 2015 06:49
Last Modified: 15 Jan 2015 06:49
URI : http://eprints.umm.ac.id/id/eprint/14785

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