Impact of Governance Structure, Blockholder, Company Age, and Technology Cost on the Implementation of Internet Financial Reporting

Vania, Azalia Calista (2023) Impact of Governance Structure, Blockholder, Company Age, and Technology Cost on the Implementation of Internet Financial Reporting. Diploma thesis, Universitas Andalas.

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Abstract

This study identifies the relationship between governance structure, blockholder, company age, and technology costs with transparency of disclosure as measured by the level of the internet financial reporting index (IFR). Disclosing company financial information on the internet can reduce information asymmetry between the company and external parties. By using the WayBack Machine, this study assesses the internet financial reporting index on company websites for the past six years. This study used 30 samples of banks listed on the Indonesian stock exchange. The findings show that a greater size of director, a greater size of audit committee, a lower percentage of blockholder ownership, and a higher technology costs indicate greater IFR implementation. The findings suggest future research to identify more for defining technology costs because the literature is limited. If only the technology cost were more clearly defined, the results might have been different or even stronger.

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