Determinants of Internet Financial Report
- 10.2991/icaess-19.2019.1How to use a DOI?
- Internet Financial Reporting; Firm Size; Profitability; Ownership Structure; Audit Quality
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.
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Fatkhatul Khusniah AU - Mega Mayasari PY - 2019/12 DA - 2019/12 TI - Determinants of Internet Financial Report BT - Proceedings of the 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 - 10.2991/icaess-19.2019.1 ID - Khusniah2019/12 ER -