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All Journal Jurnal Akuntansi Multiparadigma Dinamisia: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Humanities and Social Studies JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kajian Akuntansi JAF- Journal of Accounting and Finance International Journal of Economics Development Research (IJEDR) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Orientasi Bisnis dan Entrepreneurship International Journal of Environmental, Sustainability, and Social Science JURNAL ILMIAH GLOBAL EDUCATION Journal of Tourism Economics and Policy Prosiding Konferensi Nasional PKM-CSR Indonesian Journal of Economics and Management Husnayain Business Review Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS
Dini Wahjoe Hapsari
Universitas Telkom
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Factors Influencing Internet Financial Reporting in Infrastructure Firms Dea Khusnul Khotimah; Dini Wahjoe Hapsari
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5725

Abstract

Financial reporting on the internet has attracted the attentions of financial services authorities, thus making public companies obliged to implement internet financial reporting. However, there are still public companies that have not implemented internet financial reporting. In addition, some companies have implemented internet financial reporting but, do not disclose complete information per regulations. The purpose of this research is to investigate the impact of company size, listing age, and foreign listing status on the application of internet financial reporting. Quantitative research methods have been applied in this study. This study's population consists of infrastructure sector companies listed on the Indonesia Stock Exchange between 2016 and 2020. The researcher used a purposive sampling technique in selecting sample. The sample used in this study was 35 companies with five years of observation.  Information for this research comes from the company's annual report, website information, financial services authority regulations, and previous research. Panel data regression analysis technique has been used in this study and it was processed using EViews 10. The results show that the independent variables of company size and foreign listing status have no impact on internet financial reporting. However, variable listing age has a significant positive impact on internet financial reporting.
Co-Authors AGUSTIN, Febri Diany Agustya, Fanisa Putri Ajeng Luthfiyatul Farida Alrasyid, Arifah Hilmi Amirah, Putri Rahayu Anggaresti, Kinanthi Sekar Annisa Nurbaiti Ardan Gani Asalam BALDA, Safira Damayanti, Nensi Dea Khusnul Khotimah Deannes Isynuwardhana Dewa P. K Mahardika Dhita Aira Juniantika Dudi Pratomo Dwi Fitrizal Salim Eka Aprillian Elly Suryani Faqih, Muhammad Iqbal Maulana Farida Titik Kristanti Feyzar Alif Akbar Fiarniah, Dini FIRMANSYAH, Irvan Wahyu Fithri, Nurul HARDIYANTI, Nadia Pramanik Haryanto Haryanto Hasibuan, Zahara Aulia Hibatulah, Rizky Pratama Irna Liani Putri Anjanni Juniantika, Dhita Aira Kartika Khairunisa Kesuma, Raegina Maria Deiva Khairani Ratnasari Siregar Khairunnisa Khairunnisa Khanasya Ismy Lutfiany Khansa, Dhiva Mutiara Krishna Kusumahadi Kurnia K Larasati, Nabila Larasati1, Nabila Margawati, Titania Pryti Maryaningsih, Rina Putri Meiska Lianty Melinda, Rayi Hana Mumtaz Jiddan Muna Norkhairunnisak Ustadi Nabila Roma Norris Napitupulu, Theovany Novita, Fahra Novy Fajriati Nurul Fithri NURUL HIDAYAH Putu Wahyudi Sinduarta Ramadhan, Muhammad Fadhil Syafiq Renaldy Febiana Rika A Susanti Rinda Dwi Utami ROSA, Abigail Ratna Rosydah, Leila Hasnah Roy Budiharjo Rr Sri Saraswati Rudi Harianto Rudi Harianto, Rudi Ruri Octari Dinata Sadewi, Shabrina Soma, Mukti Sri Rahayu Suhal Kusairi Suyanto, AMA Trihapsari, Siti Nurazizah Vennika Qashash Wahyu Eka Kiswardani Wiwin Aminah Yasmin, Najlaa Nabilah Yazid, Hanif Yeni Jelita Jelita Yudhantara, Ghifari Zahraisha, Nadia Zuhra , Siti Maryam Zuhra, Siti Maryam