The quality of corporate internet reporting in Indonesia stock exchange
Journal Title: Religación. Revista de Ciencias Sociales y Humanidades - Year 2019, Vol 4, Issue 17
Abstract
This study aims to find empirical evidence related to (Ashbaugh, H., Johnstone, K. M., Warfield, T.D. 1999). the implementation of financial services authority regulation number 8/POJK.04/2015 concerning the website of issuers or public companies (Asih, N.S., Utami, W., 2015) determinant factor of the quality of corporate internet reporting. We assume that good corporate governance (GCG) and corporate performance influence the quality of the website. Proxy of good corporate governance was institutional ownership, meeting frequency of the board commissioners, the audit committee and education of the board of commissioners. The corporate performance was measured by return on asset and leverage. The population is a manufacturing company and 76 companies were selected based on annual report 2015. The result showed that the audit committee and leverage have a significant effect on the quality of corporate internet reporting.
Authors and Affiliations
Wiwik Utami , Putri Dwi Wahyuni
Keywords
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