UJI FAKTOR-FAKTOR YANG MEMPENGARUHI PENGEMBANGAN PENGUNGKAPAN MELALUI PRAKTIK PELAPORAN KEUANGAN BERBASIS INTERNET (INTERNET FINANCIAL REPORTING) (Studi Empiris Pada 100 Perusahaan Terkemuka di Indonesia)

Abstract

This study aimed to examines the influence factors of the extent of disclosure through the internet-based financial reporting practices. In this research using the extent of disclosure through the internet-based financial practices as dependent variable. Independent variables are age, growth, public ownership, complexity of business, asset-in-place, and company based. The population of this research is a company registered in Indonesia Stock Exchange. While the study sample is a company registered in Indonesia Stock Exchange and in the category of Kompas-100 Index. Data analysis method used to perform hypothesis testing is multiple regression analysis. Hypothesis testing using analysis regression showed that variables public ownership, complexity of business, asset-in-place, and company based can influence the extent of disclosure through IFR practices. While age, and growth of company can’t influence the extent of disclosure through IFR practices.

Keywords: IFR, Age, Growth, and Ownership