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CUT NADHIRAH FAISAL. CORPORATE INTERNET FINANCIAL REPORTING: A CROSS COUNTRY ANALYSIS IN ASIA PACIFIC. Banda Aceh : Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala, 2020 |
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AbstrakThis study aims to provide a comparative analysis of the quality of corporate internet financial reporting practices in asia pacific. additionally, this research also aims to test the relationship between firm size, listing age, internationalization, and auditor size on cifr practices. cifr disclosure is measured by an index developed by ahmed et al. (2017) by its comprehensive and latest measure of cifr practice. the population in this study are all publicly listed companies in australia, singapore, and indonesia. the sample comprises of non-financial companies in 2019, with 95 australian companies, 87 singapore companies, and 85 indonesian companies. the data analysis technique is using classical assumption test. the hypothesis testing is tested by multivariate analysis with spss amos 26.0. this study indicates that singapore and indonesian firms have better cifr disclosure compared to australia. in addition, this study finds that some firm characteristics explain the level of cifr
Baca Juga : THE DETERMINANT OF INTERNET FINANCIAL REPORTING (IFR): EVIDENCE FROM GO-PUBLIC COMPANIES LISTED IN IDX (KHARISMA FIENDY, 2018) ,
Baca Juga : PENGARUH RASIO AKTIVITAS, RISIKO SISTEMATIK, DAN TINGKAT KEPEMILIKAN SAHAM TERHADAP INTERNET FINANCIAL REPORTING ( STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 ) (Febrian Rizki, 2016) , isclosure. particularly, firm size, internationalization, and auditor type have significantly positive relationship to cifr disclosure in asia pacific. while listing age does not explain the level of internet Tulisan yang relevan PERSEPSI MAHASISWA TERHADAP PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS SYIAH KUALA) (m. chalis, 2016) ,PENGARUH INTERNET FINANCIAL REPORTING, TINGKAT PENGUNGKAPAN INFORMASI WEBSITE DAN UKURAN PERUSAHAAN TERHADAP FREKUENSI PERDAGANGAN SAHAM (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI) (Qurratun Ainiyah, 2015) , ANALISIS HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE PADA PERBANKAN SYARIAH DI INDONESIA (M. Furqan Aulia, 2014) , |
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Terkini
PROSPEK EKSPOR KOPI ARABIKA ORGANIK BERSERTIFIKAT DI KABUPATEN ACEH TENGAH |
ANALISIS KOMPARATIF TINGKAT PENDAPATAN USAHATANI PADI SAWAH IRIGASI DAN PADI SAWAH TADAH HUJAN BERDASARKAN STATUS PENGUASAAN LAHAN DI KECAMATAN KUTA COT GLIE KABUPATEN ACEH BESAR |
KAJIAN PEMASARAN DAN KEUNTUNGAN PETANI KACANG TANAH DI KECAMATAN DARUSSALAM KABUPATEN ACEH BESAR |
STUDI PENDAPATAN RUMAH TANGGA PERTANIAN DI DATARAN TINGGI (KASUS DESA URING KECAMATAN BUKIT KABUPATEN BENER MERIAH) |
ANALISIS PENDAPATAN USAHATANI TEMBAKAU DI KECAMATAN BANDAR BARU KABUPATEN PIDIE JAYA |