ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTERNET FINANCIAL REPORTING PADA BANK PEMBANGUNAN DAERAH DAN BANK UMUM
Daftar Isi:
- The rapid development of technology in globalization era requires fast provision of need of information and availability of information. This change does not only occur in daily life but also in people’s mindset, resulting in information trade in many aspects including business activity of a company. Internet Financial Reporting is a voluntary disclosure. Financial performance is considered inadequate to disclose accountability and transparency of a company, hence, the company utilizes internet as an alternative medium to provide information that comprises financial and non-financial report of the company. This study aims to examine key factors that determine financial report in regional development bank and commercial bank in Indonesia on the website of Bank Indonesia. Purposive sampling technique is employed to collect the data from company website and annual report. Company’s size, leverage, profitability, and foreign ownership are the independent variables tested with multiple regression linear analysis. The result of this study reveals that company’s sizeand foreign ownership are significant factor to determine Internet Financial Reporting at Banking Sector in Indonesia. Keywords: internet financial reporting, banking sector, voluntary disclosure