Information Technology Governance Disclosure in Annual Report of Indonesia Financial Institutions
The research aims to analyze the level of information technology (IT) governance disclosure in the annual report of financial companies and influencing factors in the exposure of IT governance. It distinguishes financial companies into two groups, namely banking and non-banking financial sectors. Th...
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| Format: | Article |
| Language: | English |
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Bina Nusantara University
2020-10-01
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| Series: | CommIT Journal |
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| Online Access: | https://journal.binus.ac.id/index.php/commit/article/view/6626 |
| _version_ | 1797707609521782784 |
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| author | Weli Weli |
| author_facet | Weli Weli |
| author_sort | Weli Weli |
| collection | DOAJ |
| description | The research aims to analyze the level of information technology (IT) governance disclosure in the annual report of financial companies and influencing factors in the exposure of IT governance. It distinguishes financial companies into two groups, namely banking and non-banking financial sectors. The data collection method used is the content analysis of the 2017 annual report from the companies. The results of 76 financial companies show that the level of IT governance disclosure by financial companies in Indonesia is higher than in previous studies in southern Africa and Belgium. Data analysis also shows that the determinants of IT governance disclosure are different in the two groups of companies. The determinant of IT governance disclosure for the banking industry is profitability, while the nonbanking financial sector is the company size. |
| first_indexed | 2024-03-12T06:08:54Z |
| format | Article |
| id | doaj.art-b441f131cff34cc2a3377c1feea9ce58 |
| institution | Directory Open Access Journal |
| issn | 1979-2484 |
| language | English |
| last_indexed | 2024-03-12T06:08:54Z |
| publishDate | 2020-10-01 |
| publisher | Bina Nusantara University |
| record_format | Article |
| series | CommIT Journal |
| spelling | doaj.art-b441f131cff34cc2a3377c1feea9ce582023-09-03T03:19:24ZengBina Nusantara UniversityCommIT Journal1979-24842020-10-01142738010.21512/commit.v14i2.66265723Information Technology Governance Disclosure in Annual Report of Indonesia Financial InstitutionsWeli Weli0Universitas Katolik Indonesia Atma Jaya Jakarta weli.imbiri@atmajaya.ac.idThe research aims to analyze the level of information technology (IT) governance disclosure in the annual report of financial companies and influencing factors in the exposure of IT governance. It distinguishes financial companies into two groups, namely banking and non-banking financial sectors. The data collection method used is the content analysis of the 2017 annual report from the companies. The results of 76 financial companies show that the level of IT governance disclosure by financial companies in Indonesia is higher than in previous studies in southern Africa and Belgium. Data analysis also shows that the determinants of IT governance disclosure are different in the two groups of companies. The determinant of IT governance disclosure for the banking industry is profitability, while the nonbanking financial sector is the company size.https://journal.binus.ac.id/index.php/commit/article/view/6626information technology governance information disclosureannual reportfinancial institutions |
| spellingShingle | Weli Weli Information Technology Governance Disclosure in Annual Report of Indonesia Financial Institutions CommIT Journal information technology governance information disclosure annual report financial institutions |
| title | Information Technology Governance Disclosure in Annual Report of Indonesia Financial Institutions |
| title_full | Information Technology Governance Disclosure in Annual Report of Indonesia Financial Institutions |
| title_fullStr | Information Technology Governance Disclosure in Annual Report of Indonesia Financial Institutions |
| title_full_unstemmed | Information Technology Governance Disclosure in Annual Report of Indonesia Financial Institutions |
| title_short | Information Technology Governance Disclosure in Annual Report of Indonesia Financial Institutions |
| title_sort | information technology governance disclosure in annual report of indonesia financial institutions |
| topic | information technology governance information disclosure annual report financial institutions |
| url | https://journal.binus.ac.id/index.php/commit/article/view/6626 |
| work_keys_str_mv | AT weliweli informationtechnologygovernancedisclosureinannualreportofindonesiafinancialinstitutions |