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Kesumajuda, Fiqi Ardiansyah
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ELECTRONIC DISCLOSURE PADA PERUSAHAAN TELEKOMUNIKASI ASIA PASIFIK DI NEW YORK STOCK EXCHANGE (NYSE) Kesumajuda, Fiqi Ardiansyah
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 2
Publisher : UI Scholars Hub

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Abstract

The aims o f the research is to measure the level o f disclosure by creating index with the purpose o f evaluating electronic disclosure practicing in Asean com­ panies, especially fo r emiten in telecommunication industry that listed in NYSE. Electronic disclosure that form electronic disclosure rankings between emiten show that there is low disclosure fo r electronic disclosure and also low disclosure fo r level o f company’s qualitative information especially information about corporate gov­ ernance, corporate responsibility and ethical code o f the companies. However, the disclosure about background o f the company, financial data, media center, informa­ tion acceptability and annual report show relatively high index
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