Pengaruh Karakteristik Perusahaan terhadap Luas Pengungkapan Informasi Keuangan pada Website Perusahaan

Abstract

The objective of this study is to examine a firm’s characteristics effect on the extent of financial disclosure on the website. The firm’s characteristics are firm size, profitability, industrial type, the percentage of shares held by public and firm age. The dependent variable is the extent of financial disclosure on the website that categorical whether no financial information, summarised information only and detailed information. This topic is very important because financial reporting on the internet is an activity that has increased in recent years. The population is public companies that listed in Jakarta Stock Exchange in 2007. There 206 companies were choosed as sample in this study. The sample of the study collected using purposive sampling methods. The hypothesis of this study were tested by using ordinal logistic regression analysis. The result of this study show that firm size an industrial type variable statistically significant while the other variables (profitability, the percentage of shares held by public and firm age) were statistically not significant to the extent of financial disclosures on the website. The results indicate that the larger company and higher different industrial type more likely to disclosure the financial information on the website. Keywords: financial information, website, the disclosure of financial informasi