Proceedings of the 1st International Conference on Applied Economics and Social Science (ICAESS 2019)

Determinants of Internet Financial Report

Authors
Fatkhatul Khusniah, Mega Mayasari
Corresponding Author
Fatkhatul Khusniah
Available Online December 2019.
DOI
https://doi.org/10.2991/icaess-19.2019.1How to use a DOI?
Keywords
Internet Financial Reporting; Firm Size; Profitability; Ownership Structure; Audit Quality
Abstract
The development of technology is more effective in helping users including for companies in doing financial reporting. IFR is a voluntary disclosure of financial statement which measured using IFR Index. Practice of IFR make transparency of financial statement disclosures. The purpose of this study to examine what are the factors that influence IFR's disclosure level on manufacturing companies sub-sector customer goods. The sampling method used is purposive sampling. Total sample are 173 for 5 years. Data analysis used mutiple regression. The result of this study indicate that the firm size, profitability, and audit quality are influences to IFR's disclosure level. While the ownership structure not influences to disclosure level of IFR.
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Proceedings
1st International Conference on Applied Economics and Social Science (ICAESS 2019)
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
December 2019
ISBN
978-94-6252-860-4
ISSN
2352-5398
DOI
https://doi.org/10.2991/icaess-19.2019.1How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Fatkhatul Khusniah
AU  - Mega Mayasari
PY  - 2019/12
DA  - 2019/12
TI  - Determinants of Internet Financial Report
BT  - 1st International Conference on Applied Economics and Social Science (ICAESS 2019)
PB  - Atlantis Press
SP  - 5
EP  - 11
SN  - 2352-5398
UR  - https://doi.org/10.2991/icaess-19.2019.1
DO  - https://doi.org/10.2991/icaess-19.2019.1
ID  - Khusniah2019/12
ER  -