The Influence of Internet Financial Reporting and Degree of Information Disclosure on Company?s Website to the Frequency of Stock Trading on Trading, Services, and Investment Company Listed on Indonesian Stock Exchange

Saftiana, Yulia (2014) The Influence of Internet Financial Reporting and Degree of Information Disclosure on Company?s Website to the Frequency of Stock Trading on Trading, Services, and Investment Company Listed on Indonesian Stock Exchange. In: Malaysia Indonesia International Conference on Economics, Management and Accounting. Miicema Malaysia, Malaysia, Micema 2014, pp. 253-264. ISBN 978-983-3198-82-5

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Abstract

Development of information technology, especially internet, has affected the traditional form of presenting information on company. An additional media appears to present financial report through the internet or website, it is called Internet Financial Reporting (IFR). Furthermore, company began an effort to reduce the asymmetry of information by utilizing the company's website to disclose information related to the company. This research aims to determine the effect of IFR practices and the disclosure of information on the company?s website to the frequency of trading stock on trading, services, and investment company This research uses data collected in 2009-2011. Linear regression is used to determine the correlation between IFR and the degree of information disclosure on the company?s website to the frequency of trading stock on trading, services, and investment company. The results of this research indicate that the IFR and the degree of information disclosure on the company?s website have positive effect to the frequency of trading stock on trading, services, and investment company

Item Type: Book Section
Uncontrolled Keywords: Internet Financial Reporting, degree of disclosure, information disclosure on the website, financial reporting disclosure, the frequency of stock trading
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HC Economic History and Conditions > HC10-1085 Economic history and conditions
Divisions: Faculty of Economics > 62201-Accounting (S1)
Depositing User: Muchtar Indana
Date Deposited: 11 Nov 2019 11:15
Last Modified: 11 Nov 2019 11:15
URI: http://repository.unsri.ac.id/id/eprint/14518

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