Owner : Riset dan Jurnal Akuntansi
Vol. 8 No. 2 (2024): Artikel Research April 2024

Analisis Kualitas Internet Financial Reporting Pada Perusahaan Consumer di Indonesia

Budiyanti, Harti (Unknown)
Nugroho, Affan Kautsar (Unknown)



Article Info

Publish Date
31 Mar 2024

Abstract

Companies in Indonesia are currently obligated to provide annual reports on its websites. The annual report presented on companies’ website becomes the information sources for its stakeholders.This research aims to understand the quality of financial reporting internet of consumer companies listed in Indonesia Stock Exchange. This research uses financial reporting internet index which consists of four components namely content, timeliness, technology, and user support to assess the quality of financial reporting internet.The analysis method of this research is descriptive analysis. The result of this research shows that consumer companies in Indonesia disclose annual reports on their websites and have good user support. While the timeliness index and technology of other consumer companies in Indonesia are not quite good

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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...