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All Journal Jurnal Manajemen Teknologi Jurnas Nasional Teknologi dan Sistem Informasi Sistemasi: Jurnal Sistem Informasi Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) BAREKENG: Jurnal Ilmu Matematika dan Terapan JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) J-SAKTI (Jurnal Sains Komputer dan Informatika) JURIKOM (Jurnal Riset Komputer) Jurnal Akuntansi dan Bisnis Jutisi: Jurnal Ilmiah Teknik Informatika dan Sistem Informasi JUKANTI (Jurnal Pendidikan Teknologi Informasi) Zonasi: Jurnal Sistem Informasi Jurnal JTIK (Jurnal Teknologi Informasi dan Komunikasi) JURSIMA (Jurnal Sistem Informasi dan Manajemen) JATI (Jurnal Mahasiswa Teknik Informatika) Aiti: Jurnal Teknologi Informasi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences J-SAKTI (Jurnal Sains Komputer dan Informatika) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Warta LPM Jurnal Sistem Informasi SmartComp Jurnal Pendidikan Teknologi Informasi (JUKANTI) BACA: Jurnal Dokumentasi dan Informasi
Johan Jimmy Carter Tambotoh
Universitas Kristen Satya Wacana
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 Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

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Journal : Jurnal Akuntansi dan Bisnis

 1 
Internet Financial Reporting as A Voluntary Disclosure Practice: An Empirical Analysis of Indonesian Manufacturing Firms Using Order Logit Regression Ronny Prabowo; Johan Jimmy Carter Tambotoh
Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2005)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v5i2.28

Abstract

Internet Financial Reporting (IFR) is the practice of internet-based financial reporting. In financial accounting literature, IFR is regarded as a voluntary disclosure practice not because of the content of disclosure but because of the device. In this research, we investigate factors affecting the extent of IFR.. We employ independent variables usually utilized in voluntary disclosure literature (size, profitability, public ownership, foreign ownership, leverage and age). We use order logit regression (run by STATA software) because the dependent variable is ordinal and not binary. Result shows that only independent variables related to information problem (size and profitability) are significant.
Co-Authors Ade Iriani Adi Nugroho Agus, Yohanes Hendro Andeka Rocky Tanaamah Andree Wijaya Setiawan Anthony Y.M. Tumimomor Benny Ranti Bistok Hasiholan Simanjuntak Brian Efata Tuflasa Calvin Yakhin Pongmakamba Carolina Rachel Pirie Cassandra, Chris Christine Pentury Danny Manongga Delikasi Sarumaha Ega Lestari Ega Lestari Eko Sediyono Elma Christin Felix, Felix Togap Rosario Frederik Samuel Papilaya Irawan, Frengki Kristoko Dwi Hartomo Lasmono Tri Sunaryanto Lismiati Manguling Louis Ferdynan Wirawan Madika, Garry Fatrick Bianca Marcelinus Kartika Aji Utomo Maria Maria Muay, Nikson Theys Nurramadhani, Latifa Petrus Odeng Saekoko Petrus Siregar Prawiro, Aldo Putu Nathania Ardiyani Radius Tanone Radjulan, Juins Carlo Ranti, Benny Ratna A. I. Wulandari Rispa Rianti Damanik Robertson Oil, Ryfand Ronny Prabowo Rulandi, Thomas Sarumaha, Delikasi Satria Adi Negara, Satria Adi Negara Teguh Wahyono Tierza Widy Chrisanty Victor Alva Andrian Rehy Vivo Benfica Gallo, Ferdinandus Yani Rahardja Yoga Aji Handoko Yong Giovani Edbert