FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA “INTERNET FINANCIAL AND SUSTAINABILITY REPORTING”

Luciana Spica Almilia

STIE Perbanas Surabaya

Diterbitkan di Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 Desember 2008

 

ABSTRACT

Internet Financial and Sustainability Reporting (IFSR) is voluntary in nature. With no specific regulations on IFSR, there is a disparity of IFSR practices among companies. Some companies disclose only partial financial statement using a low level of technology, while others disclose full sets of financial reports using sophistications of the web such as multimedia and analytical tools. SustainAbility (1999) addressed the benefits (global reach, immediacy, ease of updating, transparency, link ability, and interactivity) of reporting social and environmental information on the website and thus the factors that affect decision of whether or not to use this communication medium. By placing information on the firm’s website, users can search, filter, retrieve, download, and even reconfigure such information at low cost in a timely fashion.

The purpose of this study was to examine financial variables that affect Internet Financial and Sustainability Reporting (IFSR) in Indonesia Stock Exchange companies. The samples of this research include 104 listed firms in Indonesia Stock Exchange. The multiple regressions used to examine variables that affect Internet Financial and Sustainability Reporting (IFSR). The sample of this research is companies that listed in Indonesia Stock Exchange companies. The findings of this research that firm size, return on asset, and majority holder as a determinant factor IFSR index in Indonesia.

 

Keywords: internet, internet sustainability reporting, internet financial reporting, company website

Artikel Lengkap Dapat diunduh disini -> Artikel Faktor Penentu Pengungkapan Sukarela

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About Luciana Spica Almilia

Peneliti dan Dosen Tetap Jurusan Akuntansi (STIE Perbanas Surabaya)
This entry was posted in Publikasi Penelitian Akt Keuangan - Jurnal. Bookmark the permalink.

4 Responses to FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA “INTERNET FINANCIAL AND SUSTAINABILITY REPORTING”

  1. ade says:

    sya mw tanya bu tentang artikel di atas…fenomena seperti apa yang melatarbelakangi penerapan internet financial di indonesia?

    • Luciana Spica Almilia says:

      Fenomenanya adalah: Media internet belum dimanfaatkan secara optimal kegunaannya (baik dari segi isi, ketepatwaktuan, teknologi dll) pada perusahaan, khususnya perusahaan go publik di Indonesia

  2. ade says:

    emg seberapa penting ya bu pengungkapan sukarela melalui media internet??mav bu byk nanya.hehe

  3. Novita says:

    hai buk..
    buk saya mau tanya,,gmn kita tau buk kalau perusahaan itu melakukan pengungkapan sukarela dalam laporan tahunan??
    mohon bantuannya ya buk.
    Terima kasih..

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