Analisis Internet Financial Reporting Index; Studi Komparasi Antara Perusahaan High-tech dan Non High-tech di Indonesia
The purpose of this study was to compare the IFR disclosure between high-tech companies and non high-tech companies in Indonesia. IFR index consists of four components, namely content, timeliness, technology and user support. Object of this study were 19 high-tech companies and 19 non high-tech c...
| Main Author: | |
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Malang
2012-10-01
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| Series: | Jurnal Reviu Akuntansi dan Keuangan |
| Online Access: | http://ejournal.umm.ac.id/index.php/jrak/article/view/1075 |
| _version_ | 1818261207154425856 |
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| author | Nadia Shelly Wardhanie |
| author_facet | Nadia Shelly Wardhanie |
| author_sort | Nadia Shelly Wardhanie |
| collection | DOAJ |
| description | The purpose of this study was to compare the IFR disclosure between high-tech companies and
non high-tech companies in Indonesia. IFR index consists of four components, namely content,
timeliness, technology and user support. Object of this study were 19 high-tech companies and
19 non high-tech companies in Indonesia. These results indicate that there is no difference
between the IFR disclosure between high-tech companies and non high-tech companies in Indonesia.
the average number of IFR disclosure on high-tech company for 20.63 or 53%, while the
average non-disclosure in high-tech company for 18.37 or 47%. Mann-Whitney test results to explain
the test score Asymp. Sig. (2-tailed) is 0.529 indicates that there is no significant difference. |
| first_indexed | 2024-12-12T18:43:33Z |
| format | Article |
| id | doaj.art-d69b4bc28ec84827a454cc74e7a92f8b |
| institution | Directory Open Access Journal |
| issn | 2088-0685 2615-2223 |
| language | English |
| last_indexed | 2024-12-12T18:43:33Z |
| publishDate | 2012-10-01 |
| publisher | Universitas Muhammadiyah Malang |
| record_format | Article |
| series | Jurnal Reviu Akuntansi dan Keuangan |
| spelling | doaj.art-d69b4bc28ec84827a454cc74e7a92f8b2022-12-22T00:15:36ZengUniversitas Muhammadiyah MalangJurnal Reviu Akuntansi dan Keuangan2088-06852615-22232012-10-01221079Analisis Internet Financial Reporting Index; Studi Komparasi Antara Perusahaan High-tech dan Non High-tech di IndonesiaNadia Shelly WardhanieThe purpose of this study was to compare the IFR disclosure between high-tech companies and non high-tech companies in Indonesia. IFR index consists of four components, namely content, timeliness, technology and user support. Object of this study were 19 high-tech companies and 19 non high-tech companies in Indonesia. These results indicate that there is no difference between the IFR disclosure between high-tech companies and non high-tech companies in Indonesia. the average number of IFR disclosure on high-tech company for 20.63 or 53%, while the average non-disclosure in high-tech company for 18.37 or 47%. Mann-Whitney test results to explain the test score Asymp. Sig. (2-tailed) is 0.529 indicates that there is no significant difference.http://ejournal.umm.ac.id/index.php/jrak/article/view/1075 |
| spellingShingle | Nadia Shelly Wardhanie Analisis Internet Financial Reporting Index; Studi Komparasi Antara Perusahaan High-tech dan Non High-tech di Indonesia Jurnal Reviu Akuntansi dan Keuangan |
| title | Analisis Internet Financial Reporting Index; Studi Komparasi Antara Perusahaan High-tech dan Non High-tech di Indonesia |
| title_full | Analisis Internet Financial Reporting Index; Studi Komparasi Antara Perusahaan High-tech dan Non High-tech di Indonesia |
| title_fullStr | Analisis Internet Financial Reporting Index; Studi Komparasi Antara Perusahaan High-tech dan Non High-tech di Indonesia |
| title_full_unstemmed | Analisis Internet Financial Reporting Index; Studi Komparasi Antara Perusahaan High-tech dan Non High-tech di Indonesia |
| title_short | Analisis Internet Financial Reporting Index; Studi Komparasi Antara Perusahaan High-tech dan Non High-tech di Indonesia |
| title_sort | analisis internet financial reporting index studi komparasi antara perusahaan high tech dan non high tech di indonesia |
| url | http://ejournal.umm.ac.id/index.php/jrak/article/view/1075 |
| work_keys_str_mv | AT nadiashellywardhanie analisisinternetfinancialreportingindexstudikomparasiantaraperusahaanhightechdannonhightechdiindonesia |