KARAKTERISTIK PERUSAHAAN SEBAGAI DETERMINAN
INTERNET FINANCIAL AND SUSTAINABILITY REPORTING
Apsarida Mila Puspa
Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Sultan Agung Semarang
Jl. Raya Kaligawe Km.4 Semarang, 50112.
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The information technological development had facilitated companies to provide and spread information around the world. Through websites for an example, a company could present financial and non-financial reports which ensured the stakeholders based on the going concern status of the company. This research examined company characteristics as the internet financial and the sustainability reporting (IFSR) determinants. The research applied non-financial company populations which had website facilities and were listed in Indonesian Stock Exchange in 2009-2010. Using a purposive sampling technique, it obtained 326 companies. The analytical data method used in this research was a multiple-regression, of which the degree of significance was 5%. The research result showed that size, profitability, and auditor influenced significantly and positively toward IFSR. While, the external ownership structure and listing age of companies influenced significantly and negatively toward IFSR. On the other hand, leverage and types of industry and listing age of companies had negative influences but not really significant towards IFSR.
Key words: auditor, company characteristics, Internet Financial and Sustainability Reporting, profitability, size