Factors Affecting Financial Reporting through the Internet (Internet Financial Reporting) in the Company's Website (Literature Study)

The use of the internet in the business world has influenced the traditional form of presenting corporate information. In addition, the rapid development of the internet creates new ways for companies to communicate with investors. Companies use the internet to report financial information to investors, known as Internet Financial Reporting (IFR). Disclosure of data on the company's website is a signal from the company to outside parties, one of which is reliable financial information and will reduce uncertainty about the company's prospects. This article examines the effect of firm size, profitability, liquidity, type of industry, leverage, auditor reputation, age of listing, level of public ownership, and level of foreign ownership on the probability of companies implementing Internet Financial Reporting (IFR). The data used in this study is secondary data in the form of data from non-financial companies listed on the Indonesia Stock Exchange. The conclusion that can draw from this article is that the variables of profitability, firm size, liquidity, type of industry, auditor reputation, foreign ownership, and public ownership have a positive and significant effect on financial reporting practices via the internet (Internet Financial Reporting). While the leverage variable, listing age, was not proven to substantially impact financial reporting practices via the internet (Internet Financial Reporting).

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTERNET FINANCIAL REPORTING PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol8iss20213pp264-274 ◽

2021 ◽

Vol 8 (3) ◽

pp. 264

Author(s):

Novita Hestiani ◽

Dian Filianti

Keyword(s):

Financial Reporting ◽

Firm Size ◽

Rapid Development ◽

Agency Cost ◽

The Internet ◽

The Public ◽

Industry Type ◽

Analysis Technique ◽

The Cost ◽

Auditor Reputation

ABSTRAKPerkembangan internet yang cepat memudahkan untuk menyebarkan informasi perusahaan kepada publik, pelaporan secara internet melaui website perusahaan yang sering disebut Internet Financial Reporting (IFR). IFR dapat membantu mengurangi agency cost terkait biaya penyebarluasan informasi berbentuk cetakan. IFR juga membantu menyebarkan informasi mengenai keunggulan-keunggulan perusahaan untuk memudahkan investor mengambil keputusan dan menarik investor baru. Penelitian ini memiliki tujuan untuk memberikan bukti secara empiris mengenai pengaruh Profitabilitas, Jenis Industri, Firm Size, Reputasi Auditor terhadap Internet Financial Reporting (IFR). Sampel dalam peneltian ini sebanyak 30 perusahaan yang terdaftar di Jakarta Islamic Index tahun 2019. Teknik analisis data pada penelitian ini adalah uji analisis regresi berganda. Dalam penelitian ini mengungkapkan hasil bahwa variabel Firm Size dan Reputasi Auditor menunjukkan hasil yang positif dan signifikan. Sedangkan Profitabilitas dan Jenis Industri tidak terbukti memiliki hasil yang signifikan.Kata kunci: Profitabilitas, Jenis Industri, Firm Size, Reputasi Auditor, Internet Financial Reporting. ABSTRACTThe rapid development of the internet makes it easy to disseminate company information to the public, reporting on the internet through the company's website which is often called Internet Financial Reporting (IFR). IFR can help reduce agency costs related to the cost of disseminating printed information. IFR also helps disseminate information about the advantages of the company to make it easier for investors to make decisions and attract new investors. This study aims to provide empirical evidence regarding the effect of Profitability, Industry Type, Firm Size, Auditor Reputation on Internet Financial Reporting (IFR). The samples in this study were 30 companies registered in the Jakarta Islamic Index in 2019. The data analysis technique in this study was multiple regression analysis. In this study, the results reveal that the Firm Size and Auditor Reputation variables show positive and significant results. Meanwhile, the profitability and type of industry are not proven to have significant results. Keywords: Profitability, Type of Industry, Firm Size, Auditor Reputation, Internet Financial Reporting.

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The effect of firm size, financial performance, listing age and audit quality on Internet Financial Reporting

The Indonesian Accounting Review ◽

10.14414/tiar.v6i2.614 ◽

2017 ◽

Vol 6 (2) ◽

pp. 239

Author(s):

Ni Wayan Putri Mahendri ◽

Soni Agus Irwandi

Keyword(s):

Regression Analysis ◽

Financial Reporting ◽

Firm Size ◽

Audit Quality ◽

Stock Exchange ◽

Financial Information ◽

The Internet ◽

Manufacturing Companies ◽

New Strategy ◽

Auditor Reputation

Financial reporting is the most important information for investors. So far, a rapid internet growth has created a new strategy for companies to communicate with investors. In this case, internet could be used by companies to report their financial information, or commonly known as Internet Financial Reporting (IFR). The objec-tive of this study is to analyze the effect of firm size, profitability, liquidity, leverage, listing age, and auditor reputation on Internet Financial Reporting. The sample, as based on sampling criteria, consists of 82 manufacturing companies listed in the Indonesia Stock Exchange in 2013. This study used a multiple regression analysis for the analyses such as to examine the variables that affect the Internet Financial Reporting. The findings show that firm size has a significant effect on Internet Fi-nancial Reporting. However, other factors such as profitability, liquidity, leverage, listing age, and auditor reputation have no significant effects on Internet Financial Reporting. The implication of this study is that the investors can use this study as a reference related to investment in Indonesia.

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Internet financial reporting and disclosure by listed companies: Further evidence from an emerging country

Corporate Ownership and Control ◽

10.22495/cocv9i4c3art6 ◽

2012 ◽

Vol 9 (4-3) ◽

pp. 351-366 ◽

Cited By ~ 4

Author(s):

Mohammed Hossain ◽

Mahmood Ahmed Momin ◽

Shirely Leo

Keyword(s):

Financial Reporting ◽

Firm Size ◽

Stock Exchange ◽

Listed Companies ◽

Financial Information ◽

The Internet ◽

Firm Age ◽

Industry Type ◽

Emerging Country ◽

Business Complexity

This paper examines the extent of voluntary financial and non-financial information disclosed on the Internet by an emerging country like Qatar. We tested research hypotheses related to the association between company characteristics and the voluntary dissemination of financial and non-financial information on the Internet based on industry type. A total of 42 companies which are listed on the Qatar Exchange (the only stock Exchange in Qatar) were sampled. An ordinary least regression was undertaken to assess whether voluntary dissemination of information on the Internet was related to firm age, size, profitability, complexity, assets in place, and liquidity. Firm size, assets in-place, and business complexity are variables which are significant in explaining the level of internet financial reporting disclosure, whereas age, profitability, and liquidity are not significant.

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Factors that Affect the Internet Financial Reporting (IFR) in Banking Sector Companies Listed on the Indonesia Stock Exchange (IDX)

The Indonesian Accounting Review ◽

10.14414/tiar.v8i2.1534 ◽

2018 ◽

Vol 8 (2) ◽

pp. 175

Author(s):

Ilham Ridho Maulana ◽

Luciana Spica Almilia

Keyword(s):

Financial Reporting ◽

Firm Size ◽

Banking Sector ◽

Stock Exchange ◽

Sampling Technique ◽

Financial Information ◽

The Internet ◽

Purposive Sampling

Internet Financial Reporting is the disclosure of company’s financial and non-financial information through the company's official website. The format commonly used includes HTML, PDF, XBRL, audio and video. This study aims to examine the effect of firm size, leverage, listing age, profitability, and liquidity on the Internet Financial Reporting. The population in this study is banking sector companies listed on the Indonesia Stock Exchange (IDX) period 2016. The sampling technique used is purposive sampling with SPSS 23, software. The results of this study show that firm size and leverage have an effect on Internet Financial Reporting, but listing age, profitability, and liquidity have no effect on Internet Financial Reporting.

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PENGARUH FAMILY CONTROL DAN FOREIGN OWNERSHIP PADA PELAPORAN KEUANGAN DI INTERNET

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v14i3.2065 ◽

2014 ◽

Vol 14 (3) ◽

pp. 1

Author(s):

Nenggalih Paksi Kumara

Keyword(s):

Financial Reporting ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Foreign Ownership ◽

Financial Information ◽

The Other ◽

The Internet ◽

Family Control

Abstract This study aims to analyze and to obtain empirical evidence about the influence of family control and foreign ownership on the reporting of financial information on the internet. This study differs from other studies due to the regulation of BAPEPAM-LK, which requires companies to upload their financial information the website of company. Apart from two main variables, this study also examines the effect of several control variables such as company size, profitability and leverage. In this study internet financial reporting is measured by using an index of disclosure consists of 78 items. Samples procedures in this study is purposive sampling method that produces a sample 140 companies listed on the Stock Exchange in 2014. The method of data analysis of this study is multiple linear regression analysis. These results indicate that family control and size have a positive and significant association with internet financial reporting. On the other hand, foreign ownership, profitability and leverage indicates insignificant association with internet financial reporting.

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Analisis Faktor-Faktor yang Mempengaruhi Indeks Pelaporan Keuangan Melalui Internet

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v3i1.1472 ◽

2013 ◽

Vol 3 (1) ◽

Cited By ~ 1

Author(s):

Deasy Ratna Puri

Keyword(s):

Financial Reporting ◽

Firm Size ◽

The Internet ◽

Public Ownership ◽

User Support ◽

Market Capitalization

The two main purpose of this study are to describe the extent of internet financial reporting byleading Indonesian companies and to analize it’s antecedents. The sample of this study is 48companies that include on the biggest market capitalization for year of 2011. This study usessecondary data which taken from the IDX fact book 2011 and 48 companies’s official website.Internet Financial Reporting Index measured with four criterias, they are content, timeliness,tecnology, and user support. The result of this study shows that the profitability, liquidity,leverage, firm size, and public ownership haven’t significant impact on the Internet FinancialReporting Index.Keywords: internet financial reporting index, website, market capitalization

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PENGARUH FAMILY CONTROL DAN FOREIGN OWNERSHIP PADA PELAPORAN KEUANGAN DI INTERNET

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v15i2.2009 ◽

2017 ◽

Vol 15 (2) ◽

pp. 117

Author(s):

Nenggalih Paksi Kumara

Keyword(s):

Financial Reporting ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Foreign Ownership ◽

Financial Information ◽

The Other ◽

The Internet ◽

Family Control

<h1>This study aims to analyze and to obtain empirical evidence about the influence of family control and foreign ownership on the reporting of financial information on the internet. This study differs from other studies due to the regulation of BAPEPAM-LK, which requires companies to upload their financial information the website of company. Apart from two main variables, this study also examines the effect of several control variables such as company size, profitability and leverage. In this study internet financial reporting is measured by using an index of disclosure consists of 78 items. Samples procedures in this study is purposive sampling method that produces a sample 140 companies listed on the Stock Exchange in 2014. The method of data analysis of this study is multiple linear regression analysis. These results indicate that family control and size have a positive and significant association with internet financial reporting. On the other hand, foreign ownership, profitability and leverage indicates insignificant association with internet financial reporting. </h1>Keywords: internet financial reporting, family control, foreign ownership

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Do audit committee characteristics of Bahraini listed companies have an effect on the level of internet financial reporting?

Corporate Ownership and Control ◽

10.22495/cocv13i3p12 ◽

2016 ◽

Vol 13 (3) ◽

pp. 131-147 ◽

Cited By ~ 1

Author(s):

Sara AbdulHakeem Saleh AlMatrooshi ◽

Abdalmuttaleb M. A. Musleh Al-Sartawi ◽

Zakeya Sanad

Keyword(s):

Corporate Governance ◽

Literature Review ◽

Financial Reporting ◽

Audit Committee ◽

Positive Relationship ◽

Listed Companies ◽

Financial Information ◽

The Internet ◽

Regression Test ◽

The Relationship

Corporate Governance and IFR are influential topics that need to be addressed nowadays due to its importance. Especially since companies are growing and extending globally. This research is conducted in Kingdom of Bahrain through the year 2014, where it investigates the relationship between Audit Committee characteristics as a tool of CG and IFR. Literature review has been conducted, not to mention Multi-regression test was used to evaluate the relationship between Audit Committee characteristics and IFR for Bahraini listed companies. The results have showed that the relationship between Audit Committee characteristics and IFR is negative, which indicates that the Audit committee characteristics have no influence over the disclosure of financial information over the internet. However, Frequency of meeting of the board and Big4 resulted in a positive relationship with internet financial reporting. The study ends with a main conclusion and recommendation that contain certain steps and advices of disclosing financial information in an appropriate way through the internet in order to improve the relationship between Audit committee characteristics and IFR.

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ANALISA FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN DAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Jurnal Wahana Akuntansi ◽

10.21009/wahana.112.02 ◽

2016 ◽

Vol 11 (2) ◽

pp. 1

Author(s):

Joko Suryanto ◽

Indra Pahala

Keyword(s):

Financial Reporting ◽

Firm Size ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Public Ownership ◽

Audit Opinion ◽

Independent Variables ◽

Equity Ratio ◽

The Relationship

This research aims to examine the effect of the relationship between firm size, profitability, solvency, public ownership, and the audit opinion on the timeliness of financial reporting. The dependent variable in the form of timekeeping company deliver the financial statements to the Stock Exchange. Meanwhile for the independent variables such as firm size measured by total asets of the company, profitability is measured by profit margin ratio, solvency measured by debt-to-equity ratio, public ownership is measured by the percentage of the number of shares owned by the community, and the audit opinion is measured with an unqualified opinion and otherwise unqualified. This study uses secondary data with population automotive companies and telecommunications components and annual financial statements issued on the Stock Exchange in the period 2010-2012. From the analysis conducted in this study it can be concluded that the size of the company significantly influence the timeliness of financial reporting. While profitability, solvency, public ownership, and the audit opinion does not affect the timeliness of financial reporting. Keywords: Company Size, Profitability, Solvency, Public Shareholding, Opinion Audit and Financial Reporting Timeliness.

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FAKTOR-FAKTOR PELAPORAN KEUANGAN BERBASIS WEBSITE DENGAN MODEL REGRESI LOGISTIK

JURNAL AKUNTANSI DAN BISNIS Jurnal Program Studi Akuntansi ◽

10.31289/jab.v5i1.1837 ◽

2019 ◽

Vol 5 (1) ◽

pp. 1

Author(s):

Wenny Anggeresia Ginting ◽

Munawarah - Munawarah ◽

Siti Dini

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Financial Reporting ◽

Stock Exchange ◽

Research Data ◽

The Internet ◽

Company Size ◽

Business Networks ◽

Size Variable ◽

Auditor Reputation

This study shows the empirical evidence whether there are influences on company size, profitability, and auditor reputation on the disclosure of website-based financial reporting and also those not based on company websites in 2016. This study uses data from all non-financial companies listed on the Indonesia Stock Exchange (IDX) 2016. The testing of research data using logistic regression analysis. The results showed that partially the profitability variable, type of company, and auditor reputation had significant and significant effect on IFR (Internet Financial Reporting), while the firm size variable did not affect non-financial companies listed on the Indonesia Stock Exchange. Opportunities for non-financial companies that implement IFR are greater than companies that do not implement IFR, this reason supports that the existence of the internet through IFR has been widely used to expand business networks in each business entity through the company's website compared to companies that have not implemented it.

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