Determinants of Internet Financial Report

DOI

10.2991/icaess-19.2019.1How to use a DOI?

Keywords

Internet Financial Reporting; Firm Size; Profitability; Ownership Structure; Audit Quality

Abstract

The development of technology is more effective in helping users including for companies in doing financial reporting. IFR is a voluntary disclosure of financial statement which measured using IFR Index. Practice of IFR make transparency of financial statement disclosures. The purpose of this study to examine what are the factors that influence IFR's disclosure level on manufacturing companies sub-sector customer goods. The sampling method used is purposive sampling. Total sample are 173 for 5 years. Data analysis used mutiple regression. The result of this study indicate that the firm size, profitability, and audit quality are influences to IFR's disclosure level. While the ownership structure not influences to disclosure level of IFR.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Fatkhatul Khusniah
AU  - Mega Mayasari
PY  - 2019/12
DA  - 2019/12
TI  - Determinants of Internet Financial Report
BT  - Proceedings of the 1st International Conference on Applied Economics and Social Science (ICAESS 2019)
PB  - Atlantis Press
SP  - 5
EP  - 11
SN  - 2352-5398
UR  - https://doi.org/10.2991/icaess-19.2019.1
DO  - 10.2991/icaess-19.2019.1
ID  - Khusniah2019/12
ER  -