Analisis Internet Financial Reporting (IFR) Studi Pada Perusahaan Manufaktur Yang Go Public di Indonesia, Singapura, dan Malaysia

Widari, Pratiwi Putri (2018) Analisis Internet Financial Reporting (IFR) Studi Pada Perusahaan Manufaktur Yang Go Public di Indonesia, Singapura, dan Malaysia. Sarjana thesis, Universitas Brawijaya.

Abstract

Teknologi berkembang seiring perkembangan jaman dan menjadi salah satu bagian dalam setiap kehidupan manusia pada saat ini. Teknologi digunakan karena lebih efektif dalam membantu keperluan para penggunanya termasuk bagi perusahaan dalam melakukan pelaporan keuangan. Internet Financial Reporting (IFR) merupakan pengungkapan laporan keuangan secara sukarela melalui website perusahaan yang kualitasnya diukur menggunakan indeks Internet Financial Reporting (IFR). Tujuan dari penelitian ini adalah : 1) Untuk mengetahui bagaimana kualitas Internet Financial Reporting (IFR) pada perusahaan manufaktur yang go public di Indonesia, Singapura dan Malaysia, 2) Untuk mengetahui bagaimana kualitas Internet Financial Reporting (IFR) pada komponen Content pada perusahaan manufaktur yang go public di Indonesia, Singapura dan Malaysia, 3) Untuk mengetahui bagaimana kualitas Internet Financial Reporting (IFR) pada komponen Timeliness pada perusahaan manufaktur yang go public di Indonesia, Singapura dan Malaysia, 4) Untuk mengetahui bagaimana kualitas Internet Financial Reporting (IFR) pada komponen Technology pada perusahaan manufaktur yang go public di Indonesia, Singapura dan Malaysia, 5) Untuk mengetahui bagaimana kualitas Internet Financial Reporting (IFR) pada komponen User Support pada perusahaan manufaktur yang go public di Indonesia, Singapura dan Malaysia. Jenis penelitian yang digunakan adalah penelitian analisis isi dengan pendekatan kuanlitatif. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan teknik pengumpulan data yaitu metode dokumentasi. Teknik analisis data yang digunakan adalah teknik analisis deskriptif. Hasil dari penelitian ini menunjukkan bahwa kualitas Internet Financial Reporting (IFR) pada perusahaan manufaktur yang go public di Singapura lebih baik daripada di Indonesia, dan Malaysia. Kualitas Internet Financial Reporting (IFR) pada komponen Content pada perusahaan manufaktur yang go public di Singapura lebih baik daripada di Indonesia, dan Malaysia. Kualitas Internet Financial Reporting (IFR) pada komponen Timeliness pada perusahaan manufaktur yang go public di Singapura lebih baik daripada di Indonesia, dan Malaysia. Kualitas Internet Financial Reporting (IFR) pada komponen Technology pada perusahaan manufaktur yang go public di Singapura lebih baik daripada di Malaysia, dan Indonesia. Kualitas Internet Financial Reporting (IFR) pada komponen User Support pada perusahaan manufaktur yang go public di Indonesia lebih baik daripada di Singapura, dan Malaysia.

English Abstract

Technological development of the times become one part in every human life. The technology used because it is more effective in helping the needs of users including for companies in doing financial reporting. Internet Financial Reporting (IFR) is a voluntary disclosure of financial statements through a quality company website using the Internet Financial Reporting (IFR) index. The purpose of this study are: 1) To know how the quality of Internet Financial Reporting (IFR) on manufacturing companies that go public in Indonesia, Singapore and Malaysia, 2) To know how the quality of Internet Financial Reporting (IFR) on the content component in manufacturing companies that go public in Indonesia, Singapore and Malaysia, 3) To find out how the quality of Internet Financial Reporting (IFR) on the timeliness component in manufacturing companies that go public in Indonesia, Singapore and Malaysia, 4) To know how the quality of Internet Financial Reporting (IFR) on the technology component in manufacturing companies that go public in Indonesia, Singapore and Malaysia, 5) To know how the quality of Internet Financial Reporting (IFR) on the user support component in manufacturing companies that go public in Indonesia, Singapore and Malaysia. The type of research used is content analysis with quanlitative approach. The sampling technique used is purposive sampling with technique of collecting data is documentation method. Data analysis technique used is descriptive analysis technique. The results of this study indicate that the quality of Internet Financial Reporting (IFR) at the go public manufacturing companies in Singapore is better than in Indonesia, and Malaysia. The quality of Internet Financial Reporting (IFR) on the content components at the go public manufacturing companies in Singapore is better than in Indonesia, and Malaysia. The quality of Internet Financial Reporting (IFR) on the timeliness component at the go public manufacturing companies in Singapore is better than in Indonesia, and Malaysia. The quality of Internet Financial Reporting (IFR) on the technology component at the go public manufacturing companies in Singapore is better than in Malaysia, and Indonesia. The quality of Internet Financial Reporting (IFR) on user support components at the go public manufacturing companies in Indonesia is better than in Singapore, and Malaysia.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FIA/2018/118/051803089
Uncontrolled Keywords: Internet Financial Reporting (IFR), Content, Timeliness, Technology, User Support
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.3 Financial reports (Financial statements)
Divisions: Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User: Yusuf Dwi N.
Date Deposited: 23 Apr 2018 02:19
Last Modified: 26 Oct 2021 04:26
URI: http://repository.ub.ac.id/id/eprint/9707
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