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Penilaian Internet Corporate Reporting (ICR) Disclosures; Studi Komparasi Pada Perusahaan yang Tergabung Dalam Indeks IDX30 (Indonesia) dan KLCI (Malaysia)

Maulana, Deffri (2013) Penilaian Internet Corporate Reporting (ICR) Disclosures; Studi Komparasi Pada Perusahaan yang Tergabung Dalam Indeks IDX30 (Indonesia) dan KLCI (Malaysia). Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study was to describe the Internet Corporate Reporting disclosure among Indonesian companies (IDX 30) and Malaysia companies (KLCI), then do a comparison of the significance of the differences between the two countries through Mann whitney. The components used in this study is the construction on the flats by Bushman (2004) and combined with the trend of disclosure that consisted of 42 item. The results of this study showed that of the 60 Company's website, the highest expression was achieved by Malayan Banking Bhd to disclosure 67%, and the lowest disclosures by Sentul City Tbk and Alam Sutera Reality Tbk with 5% disclosures. However, when seen through the average level of the top 10 companies Indonesia accounted for 7 companies and Malaysia accounted for only 3 companies. The results also show that Internet Corporate Reporting Disclosures in the two countries are still far from transparent.

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 07:00
Last Modified: 15 Jan 2015 07:00
URI : http://eprints.umm.ac.id/id/eprint/14789

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