JRAM (Jurnal Riset Akuntansi Multiparadigma)
Vol 10, No 1 (2023): Juli

Pengaruh Good Corporate Governance Terhadap Internet Financial Reporting

Auliffi Ermian Challen (Universitas Yarsi)
Imelda Sari (Universitas Yarsi)
Sheila Ariska (Unknown)
Syifa Nia Muslimah (Unknown)



Article Info

Publish Date
05 Jul 2023

Abstract

The purpose of this study is to analyze how the influence of good corporate governance on disclosure of internet financial reporting (IFR). Good corporate governance in this study is proxied by the ownership structure (managerial ownership and public ownership), the characteristics of the board of commissioners (number of members of the board of commissioners and number of board meetings), and characteristics of the audit committee (number of members of the audit committee and number of audit committee meetings). The population in this study were all companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, the number of samples in this study were 392 companies. Testing the research hypothesis using multiple regression analysis. The test results show that the  managerial ownership have a positive effect on disclosure of internet financial reporting. Meanwhile, the public ownership, the number of members of the board of commissioners, the number of board meetings, the number of members of the audit committee, and the number of audit committee meetings do not affect the disclosure of internet financial reporting.

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Journal Info

Abbrev

JRAM

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

The manuscript was written for JRAM (Jurnal Riset Akuntansi Multiparadigma) should be an original research paper either theoretically or empirically which sufficiently contributes novelty to accounting and auditing literature. This journal provides immediate open access to its content on the ...