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19.272  Articles
This study aims to find empirical evidence related to the influence of leverage, auditor reputation, efficiency, growth, internationalization and board of commissioner's level of Internet Financial Reporting. The population in this study are all sharia-ba... see more

This research identifies factors affecting the publication of financial reports in the internet or known as internet financial reporting (IFR) after the issuance of Home Minister Instruction No. 188.52/1797/SJ year 2012 on Improving Transparency of Local ... see more

Abstract. Internet financial reporting (IFR) promotes transparency to maintain government-citizen relationship. Prior research has indicated that transparency in government depends on institutional and environmental factors. Nevertheless, those research s... see more

This research identifies factors affecting the publication of financial reports in the internet or known as internet financial reporting (IFR) after the issuance of Home Minister Instruction No. 188.52/1797/SJ year 2012 on Improving Transparency of Local ... see more

Penelitian ini bertujuan untuk menguji, (1) apakah ada perbedaan nilai perusahaan antara perusahaan yang menerapkan Internet Financial Reporting (IFR) dan perusahaan yang tidak menerapkan. (2) apakah ada pengaruh tingkat pengungkapan informasi website (TP... see more

Because of rapidly growth of internet technology, communication through internet has been adopted by business sector as important tool to share information. Growth of information technology especially internet influenced traditional form of company inform... see more

This study aims to examine the effect of company size, company age, public ownership, and audit quality toward Internet financial reporting on companies listed in Indonesia Sharia Stock Index (ISSI). This study uses secondary data from the financial state... see more

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