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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) CommIT (Communication & Information Technology) Journal of Economics, Business, & Accountancy Ventura Binus Business Review JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) IIJSE Jurnal Akuntansi Kontemporer
Weli ., Weli
Universitas Katolik Atmajaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Journal of Economics, Business,

 1 
The Company’s Internal Characteristics and Mandatory Disclosure Size of Web-Based Financial Reporting Weli, Weli
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 3 (2016): December 2016 - March 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.627

Abstract

The new regulation on the Indonesian Capital Market (XK6-Bapepam-LK No. KEP-431/BL/ 2012), related to the disclosure of financial information on the company's website is the main motivation of this study, which is to analyze the extent to which issuers responded to the new regulation. The study was conducted on 50 companies included in the list of 50 companies with the highest score of corporate governance version IICD in 2013 - 2014 and 57 companies in the same industry as a control companies, with the total number of samples is 107 companies. The study was conducted by analyzing the factors (size, listing period, industry, the quality of corporate governance) that affect the level of disclosure by the company on their website. The results showed that not all sample companies do a full disclosure and the average disclosure is only 77%. Further, the factor of disclosure size was also influenced by the company's internal characteristics such as company size, type of industry and good corporate governance.
Co-Authors Andika Triansyah Ariestanto, Jessica Dewi Ariyanto, Theresia Ivana Darmasaputra, Evan Darmoyo, Syarief Fransiscus, Hendra Martuah Manich, Tesalonika Avemaria Ineari Marsudi, Almatius Setya Pambudi, Rilo