The Accessibility Determinants of Internet Financial Reporting of Manufacture Company Listed in Indonesia Stock Exchange

Ade Kemala Jaya and Verawaty

Asian Economic and Financial Review, 2015, vol. 5, issue 2, 229-238

Abstract: This research is aimed to examine an association between the accessibility of IFR in the company website using Accessibility Index Value and the determinant variables named as company size, profitability, liquidity, and leverage which explain the choice to provide IFR in the company website. The population is the manufacture companies listed in Indonesia Stock Exchange. The sample is selected in certain parts of the population with the criteria. They are first, a company listed on the Indonesia Stock Exchange, second, the company's website is active and not in a condition under maintenance, third, it must have a company's financial statements in 2013, forth, and the availability of other data for the observed variables. The results of this research concluded that only profitability has positive association with the accessibility of the financial statements. This results discussion will expand the theories and models that have been developed from voluntary reporting through traditional media towards IFR.

Keywords: IFR; Accessibility; Company size; Profitability; Liquidity; Leverage. (search for similar items in EconPapers)
Date: 2015
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