Analisis Internet Financial Reporting Index; Studi Komparasi Antara Perusahaan High-tech dan Non High-tech di Indonesia
The purpose of this study was to compare the IFR disclosure between high-tech companies and non high-tech companies in Indonesia. IFR index consists of four components, namely content, timeliness, technology and user support. Object of this study were 19 high-tech companies and 19 non high-tech c...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Malang
2012-10-01
|
| Series: | Jurnal Reviu Akuntansi dan Keuangan |
| Online Access: | http://ejournal.umm.ac.id/index.php/jrak/article/view/1075 |
| Summary: | The purpose of this study was to compare the IFR disclosure between high-tech companies and
non high-tech companies in Indonesia. IFR index consists of four components, namely content,
timeliness, technology and user support. Object of this study were 19 high-tech companies and
19 non high-tech companies in Indonesia. These results indicate that there is no difference
between the IFR disclosure between high-tech companies and non high-tech companies in Indonesia.
the average number of IFR disclosure on high-tech company for 20.63 or 53%, while the
average non-disclosure in high-tech company for 18.37 or 47%. Mann-Whitney test results to explain
the test score Asymp. Sig. (2-tailed) is 0.529 indicates that there is no significant difference. |
|---|---|
| ISSN: | 2088-0685 2615-2223 |