KUALITAS CORPORATE INTERNET REPORTING DI INDONESIA DAN MALAYSIA
Abstract: The Quality of Corporate Internet Reporting in Indonesia and Malaysia. This research attempts to describe the quality of Corporate Internet Reporting (CIR) for Indonesian and Malaysian companies. The method used as an analysis is logistic regression with the CIR of Indonesian and Malaysian...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2019-04-01
|
| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | https://jamal.ub.ac.id/index.php/jamal/article/view/1022/pdf |
| _version_ | 1811197864635793408 |
|---|---|
| author | Sigit Hermawan Sarwenda Biduri Wiwit Hariyanto Endra Wahyu Ningdiyah |
| author_facet | Sigit Hermawan Sarwenda Biduri Wiwit Hariyanto Endra Wahyu Ningdiyah |
| author_sort | Sigit Hermawan |
| collection | DOAJ |
| description | Abstract: The Quality of Corporate Internet Reporting in Indonesia and Malaysia. This research attempts to describe the quality of Corporate Internet Reporting (CIR) for Indonesian and Malaysian companies. The method used as an analysis is logistic regression with the CIR of Indonesian and Malaysian pharmaceutical companies in the period 2012-2016 as samples. This study found that Indonesian pharmaceutical companies are more qualified in CIR reporting. The implication of this finding is the necessity of pharmaceutical companies in Indonesia to make quality improvements. This increase can satisfy all stakeholders. In contrast, pharmaceutical companies in Malaysia must strive to pursue the quality and timeliness of CIR. |
| first_indexed | 2024-04-12T01:20:18Z |
| format | Article |
| id | doaj.art-daf98a76d2354d168adbe3064356ae61 |
| institution | Directory Open Access Journal |
| issn | 2086-7603 2089-5879 |
| language | English |
| last_indexed | 2024-04-12T01:20:18Z |
| publishDate | 2019-04-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj.art-daf98a76d2354d168adbe3064356ae612022-12-22T03:53:48ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792019-04-01101176187http://dx.doi.org/10.18202/jamal.2019.04.10010KUALITAS CORPORATE INTERNET REPORTING DI INDONESIA DAN MALAYSIASigit Hermawan0Sarwenda Biduri1Wiwit Hariyanto2Endra Wahyu Ningdiyah3 Universitas Muhammadiyah Sidoarjo Universitas Muhammadiyah Sidoarjo Universitas Muhammadiyah Sidoarjo Universitas Muhammadiyah SidoarjoAbstract: The Quality of Corporate Internet Reporting in Indonesia and Malaysia. This research attempts to describe the quality of Corporate Internet Reporting (CIR) for Indonesian and Malaysian companies. The method used as an analysis is logistic regression with the CIR of Indonesian and Malaysian pharmaceutical companies in the period 2012-2016 as samples. This study found that Indonesian pharmaceutical companies are more qualified in CIR reporting. The implication of this finding is the necessity of pharmaceutical companies in Indonesia to make quality improvements. This increase can satisfy all stakeholders. In contrast, pharmaceutical companies in Malaysia must strive to pursue the quality and timeliness of CIR.https://jamal.ub.ac.id/index.php/jamal/article/view/1022/pdfkarakteristik perusahaantata kelolapelaporan |
| spellingShingle | Sigit Hermawan Sarwenda Biduri Wiwit Hariyanto Endra Wahyu Ningdiyah KUALITAS CORPORATE INTERNET REPORTING DI INDONESIA DAN MALAYSIA Jurnal Akuntansi Multiparadigma karakteristik perusahaan tata kelola pelaporan |
| title | KUALITAS CORPORATE INTERNET REPORTING DI INDONESIA DAN MALAYSIA |
| title_full | KUALITAS CORPORATE INTERNET REPORTING DI INDONESIA DAN MALAYSIA |
| title_fullStr | KUALITAS CORPORATE INTERNET REPORTING DI INDONESIA DAN MALAYSIA |
| title_full_unstemmed | KUALITAS CORPORATE INTERNET REPORTING DI INDONESIA DAN MALAYSIA |
| title_short | KUALITAS CORPORATE INTERNET REPORTING DI INDONESIA DAN MALAYSIA |
| title_sort | kualitas corporate internet reporting di indonesia dan malaysia |
| topic | karakteristik perusahaan tata kelola pelaporan |
| url | https://jamal.ub.ac.id/index.php/jamal/article/view/1022/pdf |
| work_keys_str_mv | AT sigithermawan kualitascorporateinternetreportingdiindonesiadanmalaysia AT sarwendabiduri kualitascorporateinternetreportingdiindonesiadanmalaysia AT wiwithariyanto kualitascorporateinternetreportingdiindonesiadanmalaysia AT endrawahyuningdiyah kualitascorporateinternetreportingdiindonesiadanmalaysia |