Abstract: The two main purpose of this study are to describe the extent of internet financial reporting by leading Indonesian companies and to analize it’s antecedents. The sample of this study is 48 companies that include on the biggest market capitalization for year of 2011. This study uses secondary data which taken from the IDX fact book 2011 and 48 companies’s official website. Internet Financial Reporting Index measured with four criteria, they are content, timeliness, technology, 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 Financial Reporting Index.
Keywords: internet financial reporting index, website, market capitalization
Penulis: Deasy Ratna Puri
Kode Jurnal: jpakuntansidd130005
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