Analisis Faktor-Faktor yang Mempengaruhi Indeks Pelaporan Keuangan Melalui Internet

Abstract

The two main purpose of this study are to describe the extent of internet financial reporting byleading Indonesian companies and to analize it’s antecedents. The sample of this study is 48companies that include on the biggest market capitalization for year of 2011. This study usessecondary data which taken from the IDX fact book 2011 and 48 companies’s official website.Internet Financial Reporting Index measured with four criterias, they are content, timeliness,tecnology, and user support. The result of this study shows that the profitability, liquidity,leverage, firm size, and public ownership haven’t significant impact on the Internet FinancialReporting Index.Keywords: internet financial reporting index, website, market capitalization