ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PELAPORAN KEUANGAN MELALUI INTERNET(INTERNET FINANCIAL REPORTING)DALAM WEBSITE PERUSAHAAN

Abstract

The fast growing of the internet creates a new way for companies to communicate with investors. Internet could be used by companies for reporting financial information or usually called Internet Financial Reporting (IFR). IFR helps companies to extent financial information disseminating and to reduce agency costs such as corporate costs of printing and mailing annual reports. The use of IFR also helps companies in disseminating informations about company superiorities. Those informations are signal positive for companies to attract investors. This study examines the use of IFR by Indonesian companies and determinants of IFR. Research samples are Indonesian companies listed in 2005 at Bursa Efek Jakarta exclude finance companies because they have different characteristics of financial reporting. The results indicate that some determinants of IFR such as firm size, liquidity, leverage, auditor size and corporate listing age affect IFR practice. However, other factors, such as profitability and industrial type do not explain the company choice to use the internet as a medium for corporate financial reporting