PRAKTIK PELAPORAN KEUANGAN DALAM WEBSITE PERUSAHAAN INDONESIA
ABSTRACT: The primary
objective of this study is to investigate the utilization of the internet by
Indonesian listed companies for disclose financial information. It also examines
the way in which companies used to disclose and nature of the financial
information disclosed on companies web. Sample of this study consists of 58
firms listed on the Jakarta Stock Exchange. Using a disclosure index for
measuring financial information disclosure in the companies’ web sites, this
study revealed that 84 percent firm have accessible web site and 73 percent of
which provided financial information on their web site. This study also
revealed that most Indonesian firm use internet merely as redistribution tool
of financial information traditionally have distributed by paper-based annual
report. Most of the Indonesian firm not utilize of the internet potential to
improve financial reporting.
Keyword: Investor, Internet,
Financial Information, Disclosure, Indonesia
Penulis: Bambang Suripto
Kode Jurnal: jpmanajemendd060052
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