IDEAS home Printed from https://ideas.repec.org/a/asi/aeafrj/v5y2015i2p229-238id1334.html
   My bibliography  Save this article

The Accessibility Determinants of Internet Financial Reporting of Manufacture Company Listed in Indonesia Stock Exchange

Author

Listed:
  • Ade Kemala Jaya
  • Verawaty

Abstract

This research is aimed to examine an association between the accessibility of IFR in the company website using Accessibility Index Value and the determinant variables named as company size, profitability, liquidity, and leverage which explain the choice to provide IFR in the company website. The population is the manufacture companies listed in Indonesia Stock Exchange. The sample is selected in certain parts of the population with the criteria. They are first, a company listed on the Indonesia Stock Exchange, second, the company's website is active and not in a condition under maintenance, third, it must have a company's financial statements in 2013, forth, and the availability of other data for the observed variables. The results of this research concluded that only profitability has positive association with the accessibility of the financial statements. This results discussion will expand the theories and models that have been developed from voluntary reporting through traditional media towards IFR.

Suggested Citation

  • Ade Kemala Jaya & Verawaty, 2015. "The Accessibility Determinants of Internet Financial Reporting of Manufacture Company Listed in Indonesia Stock Exchange," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 5(2), pages 229-238.
    • Handle: RePEc:asi:aeafrj:v:5:y:2015:i:2:p:229-238:id:1334
    as

    Download full text from publisher

    File URL: https://archive.aessweb.com/index.php/5002/article/view/1334/1901
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:asi:aeafrj:v:5:y:2015:i:2:p:229-238:id:1334. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Robert Allen (email available below). General contact details of provider: https://archive.aessweb.com/index.php/5002/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.