Pengaruh Internet Financial Reporting Terhadap Nilai Perusahaan
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Sari, Intan Purnama
Subject
H Social Sciences (General)
Datestamp
2024-02-07 02:34:59
Abstract :
With the development of internet technology that is very quick, communication through the internet has been adopted by business sector as an important tool to provide information. The development of information technology, especially the internet has affected traditional forms of presentation of company information so that it appears an additional media in the presentation of financial reports through the internet or websites commonly known Internet Financial Reporting (IFR). In addition the information disclosed via the IFR is rapidly available to all investors so that the asymmetry of information will reduce and short the delay information accessibility. Companies implement IFR will have higher stock prices so what the companies?s value will increase if compared with the ones not implement IFR. This research aims to examine the influence of IFR to the value of companies listed on the Indonesian Stock Exchange (idx). In this study, IFR measured by Ettredge,. (2001). The population of research companies listed on the Indonesia stock exchange in 2010. Sample selection is based on purposive sampling so it is obtained the number of samples as many as 128 companies. The research hypotheses are tested using multiple linear regression to include profitability, leverage, the size of the company, the period of time the listing as a variable control. The results shows that IFR positively influences firm value.
With the development of internet technology that is very quick, communication through the internet has been adopted by business sector as an important tool to provide information. The development of information technology, especially the internet has affected traditional forms of presentation of company information so that it appears an additional media in the presentation of financial reports through the internet or websites commonly known Internet Financial Reporting (IFR). In addition the information disclosed via the IFR is rapidly available to all investors so that the asymmetry of information will reduce and short the delay information accessibility. Companies implement IFR will have higher stock prices so what the companies?s value will increase if compared with the ones not implement IFR. This research aims to examine the influence of IFR to the value of companies listed on the Indonesian Stock Exchange (idx). In this study, IFR measured by Ettredge,. (2001). The population of research companies listed on the Indonesia stock exchange in 2010. Sample selection is based on purposive sampling so it is obtained the number of samples as many as 128 companies. The research hypotheses are tested using multiple linear regression to include profitability, leverage, the size of the company, the period of time the listing as a variable control. The results shows that IFR positively influences firm value.
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