THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON INTERNET FINANCIAL REPORTING (Study on Financial Sector Banking Sub-Sector Listed in the Indonesia Stock Exchange (IDX) from 2013 to 2020
This study determines the effect of Good Corporate Governance on Internet Financial Reporting (IFR) in banking companies in Indonesia. Sample research consists of 5 banks listed on the IDX during 2013-2020. This study uses the IFR as the dependent variable, and the independent variable consists of m...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2022-01-01
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| Series: | Profit: Jurnal Administrasi Bisnis |
| Subjects: | |
| Online Access: | https://profit.ub.ac.id/index.php/profit/article/view/2591 |
| _version_ | 1811208156422864896 |
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| author | Ferina Nurlaily Nur Aini Hana Pratiwi - |
| author_facet | Ferina Nurlaily Nur Aini Hana Pratiwi - |
| author_sort | Ferina Nurlaily |
| collection | DOAJ |
| description | This study determines the effect of Good Corporate Governance on Internet Financial Reporting (IFR) in banking companies in Indonesia. Sample research consists of 5 banks listed on the IDX during 2013-2020. This study uses the IFR as the dependent variable, and the independent variable consists of managerial ownership, independent commissioner, the frequency of the audit committee meeting, and the competency of the audit committee. An Explanatory Research is implemented in this study with multiple linear regression analysis. Research finding indicates that partially the independent commissioner and the competence of the audit committee deliver significant effect on the disclosure of IFR, while managerial ownership and the frequency of the audit committee meeting give an otherwise result. Keywords: Banking Companies, Competency of Audit Committee, Frequency of The Audit Committee Meeting, Independent Commissioner Managerial Ownership, Internet Financial Reporting. |
| first_indexed | 2024-04-12T04:17:04Z |
| format | Article |
| id | doaj.art-d76671695fa14c30be54b643e5d1a6d1 |
| institution | Directory Open Access Journal |
| issn | 2338-4654 1978-743X |
| language | English |
| last_indexed | 2024-04-12T04:17:04Z |
| publishDate | 2022-01-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Profit: Jurnal Administrasi Bisnis |
| spelling | doaj.art-d76671695fa14c30be54b643e5d1a6d12022-12-22T03:48:23ZengUniversity of BrawijayaProfit: Jurnal Administrasi Bisnis2338-46541978-743X2022-01-011612532https://doi.org/10.21776/ub.profit.2022.-16.01.3THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON INTERNET FINANCIAL REPORTING (Study on Financial Sector Banking Sub-Sector Listed in the Indonesia Stock Exchange (IDX) from 2013 to 2020Ferina Nurlaily0Nur Aini Hana Pratiwi -1Universitas BrawijayaUniversitas BrawijayaThis study determines the effect of Good Corporate Governance on Internet Financial Reporting (IFR) in banking companies in Indonesia. Sample research consists of 5 banks listed on the IDX during 2013-2020. This study uses the IFR as the dependent variable, and the independent variable consists of managerial ownership, independent commissioner, the frequency of the audit committee meeting, and the competency of the audit committee. An Explanatory Research is implemented in this study with multiple linear regression analysis. Research finding indicates that partially the independent commissioner and the competence of the audit committee deliver significant effect on the disclosure of IFR, while managerial ownership and the frequency of the audit committee meeting give an otherwise result. Keywords: Banking Companies, Competency of Audit Committee, Frequency of The Audit Committee Meeting, Independent Commissioner Managerial Ownership, Internet Financial Reporting.https://profit.ub.ac.id/index.php/profit/article/view/2591corporate governanceinternet financial reportingbanking sub-sectorindonesia |
| spellingShingle | Ferina Nurlaily Nur Aini Hana Pratiwi - THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON INTERNET FINANCIAL REPORTING (Study on Financial Sector Banking Sub-Sector Listed in the Indonesia Stock Exchange (IDX) from 2013 to 2020 Profit: Jurnal Administrasi Bisnis corporate governance internet financial reporting banking sub-sector indonesia |
| title | THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON INTERNET FINANCIAL REPORTING (Study on Financial Sector Banking Sub-Sector Listed in the Indonesia Stock Exchange (IDX) from 2013 to 2020 |
| title_full | THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON INTERNET FINANCIAL REPORTING (Study on Financial Sector Banking Sub-Sector Listed in the Indonesia Stock Exchange (IDX) from 2013 to 2020 |
| title_fullStr | THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON INTERNET FINANCIAL REPORTING (Study on Financial Sector Banking Sub-Sector Listed in the Indonesia Stock Exchange (IDX) from 2013 to 2020 |
| title_full_unstemmed | THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON INTERNET FINANCIAL REPORTING (Study on Financial Sector Banking Sub-Sector Listed in the Indonesia Stock Exchange (IDX) from 2013 to 2020 |
| title_short | THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON INTERNET FINANCIAL REPORTING (Study on Financial Sector Banking Sub-Sector Listed in the Indonesia Stock Exchange (IDX) from 2013 to 2020 |
| title_sort | influence of good corporate governance on internet financial reporting study on financial sector banking sub sector listed in the indonesia stock exchange idx from 2013 to 2020 |
| topic | corporate governance internet financial reporting banking sub-sector indonesia |
| url | https://profit.ub.ac.id/index.php/profit/article/view/2591 |
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