FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN SUKARELA INTERNET FINANCIAL AND SUSTAINABILITY REPORTING
Yosafat Pujo Lukito
Yulius Kurnia Susanto
Sekolah Tinggi Ilmu Ekonomi Trisakti
Jl. Kyai Tapa No.20 Jakarta, 11440.
Korespondensi dengan Penulis:
Yulius Kurnia Susanto: Telp. +62 21 566 6717; Fax. +62 21 563 5480 E-mail: email@example.com
Internet Financial and Sustainability Reporting (IFSR) was voluntary disclosure. With no specific regulations on IFSR, some companies disclosed its informations about financial, sustainability, products, etc at company’s website independenly. Its website could interest investor, creditor, and internet user to know more about the company. The objective of this research was to test and analyze the factors that affected the voluntary disclosure by IFSR Index. Firm size, return on equity, leverage, liquidity, company’s status, profitability, and outside ownership were the independent variables of this research. The samples of this research were 92 manufacturing companies listed at Indonesia Stock Exchange during 2008 till 2010 that had been selected by using purposive sampling method. The result of this research revealed that firm size and leverage influenced Internet Financial and Sustainability Reporting. Big companies had a good reporting information system and leaned to have the resources to produce more information.
Key words: company website, internet financial, sustainability reporting, voluntary disclosure