CORPORATE GOVERNANCE DAN INTERNET FINANCIAL REPORTING
Abstract: Corporate Governance and Internet Financial Reporting. This study aimed to test influence of corporate governance quality to internet financial reporting which is firm size and profitabilitas as variable control. Firm size is measured by total asset and profitability is measured by ROE. Sa...
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| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2016-12-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/395/pdf |
| _version_ | 1819134401309573120 |
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| author | Nur Sayidah Nur Hayati Alberta Esti Handayani |
| author_facet | Nur Sayidah Nur Hayati Alberta Esti Handayani |
| author_sort | Nur Sayidah |
| collection | DOAJ |
| description | Abstract: Corporate Governance and Internet Financial Reporting. This study aimed to test influence of corporate governance quality to internet financial reporting which is firm size and profitabilitas as variable control. Firm size is measured by total asset and profitability is measured by ROE. Sampling technique uses purposive sampling and employs 24 firms that listed on IICG survey with CGPI 2012 scores, having website and disclose financial reporting 2011. Data were analyzed with multiple linear regression. Results show that internet financial reporting is affected by corporate governance. |
| first_indexed | 2024-12-22T10:02:36Z |
| format | Article |
| id | doaj.art-9b8083f85b9842e8bae05c9bc79b3d53 |
| institution | Directory Open Access Journal |
| issn | 2086-7603 2089-5879 |
| language | English |
| last_indexed | 2024-12-22T10:02:36Z |
| publishDate | 2016-12-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj.art-9b8083f85b9842e8bae05c9bc79b3d532022-12-21T18:30:05ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792016-12-0173485497http://dx.doi.org/10.18202/jamal.2016.12.7034CORPORATE GOVERNANCE DAN INTERNET FINANCIAL REPORTINGNur Sayidah0Nur Hayati1Alberta Esti Handayani2Universitas Dr. SoetomoUniversitas Dr. SoetomoUniversitas Dr. SoetomoAbstract: Corporate Governance and Internet Financial Reporting. This study aimed to test influence of corporate governance quality to internet financial reporting which is firm size and profitabilitas as variable control. Firm size is measured by total asset and profitability is measured by ROE. Sampling technique uses purposive sampling and employs 24 firms that listed on IICG survey with CGPI 2012 scores, having website and disclose financial reporting 2011. Data were analyzed with multiple linear regression. Results show that internet financial reporting is affected by corporate governance.http://jamal.ub.ac.id/index.php/jamal/article/view/395/pdfcorporate governanceinternet financial reporting; pengungkapaninternet financial reportingpengungkapan |
| spellingShingle | Nur Sayidah Nur Hayati Alberta Esti Handayani CORPORATE GOVERNANCE DAN INTERNET FINANCIAL REPORTING Jurnal Akuntansi Multiparadigma corporate governance internet financial reporting; pengungkapan internet financial reporting pengungkapan |
| title | CORPORATE GOVERNANCE DAN INTERNET FINANCIAL REPORTING |
| title_full | CORPORATE GOVERNANCE DAN INTERNET FINANCIAL REPORTING |
| title_fullStr | CORPORATE GOVERNANCE DAN INTERNET FINANCIAL REPORTING |
| title_full_unstemmed | CORPORATE GOVERNANCE DAN INTERNET FINANCIAL REPORTING |
| title_short | CORPORATE GOVERNANCE DAN INTERNET FINANCIAL REPORTING |
| title_sort | corporate governance dan internet financial reporting |
| topic | corporate governance internet financial reporting; pengungkapan internet financial reporting pengungkapan |
| url | http://jamal.ub.ac.id/index.php/jamal/article/view/395/pdf |
| work_keys_str_mv | AT nursayidah corporategovernancedaninternetfinancialreporting AT nurhayati corporategovernancedaninternetfinancialreporting AT albertaestihandayani corporategovernancedaninternetfinancialreporting |