| dc.description.abstract | This study aims to find empirical evidence related to the influence of leverage, auditor
reputation, efficiency, growth, internationalization, and board of commissioner's level
of Internet Financial Reporting. The population in this study are all sharia-based
companies in Indonesia and Malaysia. Sampling using purposive sampling method and
obtained sample of 66 company data in Indonesia and 73 company data in Malaysia.
Data analyzed in this research is processed from annual report and company financial
statements and analysis techniques used in this research is multiple regression analysis
using SPSS version 24. The results of this study indicate that in Indonesia, the
reputation of auditors and internationalization has a positive and significant impact on
Internet Financial Reporting while leverage, efficiency, growth and education level of
board of commissioners have no significant effect on internet financial reporting. In
Malaysia, the reputation of auditors, growth, and internationalization have a positive
and significant impact on internet financial reporting while leverage, efficiency and
education level of board of commissioner have no significant effect to internet financial
reporting. | en_US |
