Jurnal Akuntansi Multiparadigma
Vol 10, No 1 (2019): Jurnal Akuntansi Multiparadigma

KUALITAS CORPORATE INTERNET REPORTING DI INDONESIA DAN MALAYSIA

Sigit Hermawan (Universitas Muhammadiyah Sidoarjo)
Sarwenda Biduri (Universitas Muhammadiyah Sidoarjo)
Wiwit Hariyanto (Universitas Muhammadiyah Sidoarjo)
Endra Wahyu Ningdiyah (Universitas Muhammadiyah Sidoarjo)



Article Info

Publish Date
30 Apr 2019

Abstract

Abstrak: Kualitas Corporate Internet Reporting di Indonesia dan Malaysia. Penelitian ini berusaha untuk menguraikan kualitas Corporate Internet Reporting (CIR) perusahaan Indonesia dan Malaysia. Metode yang dijadikan analisis adalah regresi logistik dengan CIR perusahaan farmasi Indonesia dan Malaysia periode 2012-2016 sebagai sampel. Penelitian ini menemukan bahwa perusahaan farmasi Indonesia lebih berkualitas dalam pelaporan CIR. Implikasi dari temuan ini adalah keharusan perusahaan farmasi di Indonesia untuk melakukan peningkatan kualitas. Peningkatan ini dapat memuaskan semua stakeholders. Sebaliknya, perusahaan farmasi di Malaysia harus berupaya untuk mengejar kualitas dan ketepatan waktu CIR.Abstract: The Quality of Corporate Internet Reporting in Indonesia and Malaysia. This research attempts to describe the quality of Corporate Internet Reporting (CIR) for Indonesian and Malaysian companies. The method used as an analysis is logistic regression with the CIR of Indonesian and Malaysian pharmaceutical companies in the period 2012-2016 as samples. This study found that Indonesian pharmaceutical companies are more qualified in CIR reporting. The implication of this finding is the necessity of pharmaceutical companies in Indonesia to make quality improvements. This increase can satisfy all stakeholders. In contrast, pharmaceutical companies in Malaysia must strive to pursue the quality and timeliness of CIR.

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Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...