The Company’s Internal Characteristics and Mandatory Disclosure Size of Web-Based Financial Reporting

Weli, Weli

doi:10.14414/jebav.v19i3.627

Cited by 3 publications

(3 citation statements)

References 10 publications

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“…In general, industries with high complexity tend to follow the times in running their business. Weli (2017) states that: companies that use high technology prefer to use the internet to disclose their financial information.…”

Section: Research Results and Discussionmentioning

confidence: 99%

Factors Affecting Financial Reporting through the Internet (Internet Financial Reporting) in the Company's Website (Literature Study)

Siahaan

Waruwu

Sianipar

et al. 2021

IJSMS

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The use of the internet in the business world has influenced the traditional form of presenting corporate information. In addition, the rapid development of the internet creates new ways for companies to communicate with investors. Companies use the internet to report financial information to investors, known as Internet Financial Reporting (IFR). Disclosure of data on the company's website is a signal from the company to outside parties, one of which is reliable financial information and will reduce uncertainty about the company's prospects. This article examines the effect of firm size, profitability, liquidity, type of industry, leverage, auditor reputation, age of listing, level of public ownership, and level of foreign ownership on the probability of companies implementing Internet Financial Reporting (IFR). The data used in this study is secondary data in the form of data from non-financial companies listed on the Indonesia Stock Exchange. The conclusion that can draw from this article is that the variables of profitability, firm size, liquidity, type of industry, auditor reputation, foreign ownership, and public ownership have a positive and significant effect on financial reporting practices via the internet (Internet Financial Reporting). While the leverage variable, listing age, was not proven to substantially impact financial reporting practices via the internet (Internet Financial Reporting).

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Section: Research Results and Discussionmentioning

confidence: 99%

Factors Affecting Financial Reporting through the Internet (Internet Financial Reporting) in the Company's Website (Literature Study)

Siahaan

Waruwu

Sianipar

et al. 2021

IJSMS

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“…Hasil penelitian menemukan bukti empiris bahwa ukuran perusahaan berpengaruh positif terhadap penerapan IFR. Semakin besar ukuran perusahaan, maka semakin banyak juga informasi keuangan dan non keuangan yang diungkapkan di website (Matundura, 2011;Keumala dan Dul, 2013;Leonardi et al, 2014;Alghofur, 2014;Oktavia, 2015;Oyelere et al, 2016;Weli, 2017;Nuarisa, 2017). Berbeda dengan hasil penelitian Maulana (2017)…”

Section: Hasil Dan Pembahasan Pengaruh Ukuran Perusahaan Terhadap Int...unclassified

Studi Literatur Review Faktor-Faktor Yang Mempengaruhi Penerapan Internet Financial Reporting (Ifr) Sebagai Voluntary Disclosure

Marliana

Almunawwaroh

2019

j. akunt.

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At this time utilizing the support of the internet and the digital world as a place for interaction and transactions has been widely applied by many people. Using the internet allows information to be disseminated throughout the world and increases the availability of financial information in particular, thereby encouraging investment. Although the phenomenon of Internet Financial Reporting (IFR) is growing, there are still many companies that have not implemented Internet Financial Reporting (IFR). The results of this study indicate that the application of Internet Financial Reporting (IFR) in a company there are factors that influence it. The purpose of this study is to describe the factors that influence the application of Internet Financial Reporting (IFR) as voluntary disclosure. The research was conducted through a literature study by collecting articles from online journals related to factors that influence the application of Internet Financial Reporting (IFR). The results of the study indicate that the factors that influence the implementation of Internet Financial Reporting (IFR) are company size, profitability, type of industry, leverage, outside ownership, systematic risk and Good Corporate Governance.

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“…In addition, some companies have a low level of disclosure. Research conducted (Weli, 2017) after the enactment of Kep-431/BL/2012 shows that disclosures made by companies on average is 77% consisting of 74% financial information and 84% for non-financial information. Research conducted (Sintadevi, 2020) measuring the Corporate Internet Reporting Index (CIR) between business sectors listed on the Kompas100 index shows that companies have not made maximum use of convenience obtained from developments in information technology and the internet in disclosing their information to the public.…”

Section: Introductionmentioning

confidence: 99%

Analysis of Compliance Level of Issuers In Disclosing Corporate Information Based on Website Post Implementation of POJK No 8 Of 2015

Dafitra,

Alvia

2023

Int. J. Res. Publ. Rev.

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This study examines the effect of implementing POJK No. 8 of 2015 on the compliance of public companies in disclosing website-based corporate information in Indonesia. It examines its effect on company market performance as measured by stock prices. The population in this study all companies that carried out operational activities from 2016 to 2022. The data analysis technique used in this study was content analysis and quantitative analysis using simple regression analysis using SPSS version 25. This study used a sample of 4033 companies. The ublic from 2016 to 2022 were selected using the purposive sampling method. The results showed that website-based corporate information disclosure positively and significantly affects market performance as measured by the company's stock price.

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The Company’s Internal Characteristics and Mandatory Disclosure Size of Web-Based Financial Reporting

Abstract: A B S T R A C TThe new regulation on the Indonesian Capital Market (XK6-Bapepam-LK No. KEP-431/BL/ 2012)

Cited by 3 publications

References 10 publications

Factors Affecting Financial Reporting through the Internet (Internet Financial Reporting) in the Company's Website (Literature Study)

Factors Affecting Financial Reporting through the Internet (Internet Financial Reporting) in the Company's Website (Literature Study)

Studi Literatur Review Faktor-Faktor Yang Mempengaruhi Penerapan Internet Financial Reporting (Ifr) Sebagai Voluntary Disclosure

Analysis of Compliance Level of Issuers In Disclosing Corporate Information Based on Website Post Implementation of POJK No 8 Of 2015

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