COMPANY AND GOVERNANCE CHARACTERISTICS;IMPACT ON INTERNET FINANCIAL REPORTING

AYESHA, TRISYA PUTRI (2015) COMPANY AND GOVERNANCE CHARACTERISTICS;IMPACT ON INTERNET FINANCIAL REPORTING. Masters thesis, UNIVERSITAS ANDALAS.

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Abstract

Internet as a part of advanced media information is used by companies for reporting information related to the companies in company website. The objective of this study is to examine the potential factors that may impact Internet Financial Reporting of Banking Companies in Indonesia. The sample of this research consists of 39 banking companies listed in Indonesia Stock Exchange (IDX) in year 2014. The websites of the sampled companies were browsed for collecting data relating to Internet Financial Reporting. This study uses multiple linear regression analysis to analyze hypothesis in this research. The result of this study indicates that determinant factors such as firm size, profitability, leverage, liquidity, board size, independent commissioner and female representatives do not explain banking companies in Indonesia choice to use Internet Financial Reporting as a medium for reporting. Keywords: Internet, Disclosure, Website, Internet Financial Reporting, Indonesia

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