ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INTERNET FINANCIAL REPORTING DI INDONESIA DAN MALAYSIA
Abstract
This study aimed to analyze the factors that affect the disclosure of Internet Financial Reporting (IFR) at manufacturing companies listed in Indonesia Stock Exchange and Malaysia Stock Exchange period 2014-2016. The variable examined in this research consisted company size, profitability, liquidity, leverage, and age of listing. This study using purposive sampling method, obtained 60 manufacturing companies in Indonesia and 99 manufacturing companies in Malaysia. Tests perfomed include: descriptive statistics, classical assumption, coefficient of determination, F test, multiple regression, t test, and chow test.
The result showed that firm size positively and significantly influence IFR disclosure in Indonesia and Malaysia. Profitability did not influence IFR disclosure, while in Malaysia positively and significantly influence. Liquidity did not influence IFR disclosure in Indonesia and Malaysia, leverage did not influence IFR disclosure in Indonesia and Malaysia. Listing age did not influence IFR disclosures in Indonesia and Malaysia. There are differences in IFR disclosure in Indonesia and Malaysia. Tthere are differences in firm size, profitability, liquidity, leverage, and age of listing toward IFR disclosure in Indonesia and Malaysia.