Analisis Faktor Penentu Laporan Keuangan Perusahaan Berbasis Website Judul Jurnal The determinants of internet financial reporting in Slovenia Determinants of Internet Financial Reporting Practices: Evidence from the UAE Nama Peneliti Dolinšek, Tatjana; Tominc, Polona; Lutar Skerbinjek, Andreja Miniaoui, Hela; Oyelere, Peter Determinants Omran, of internet Mohamed Populasi & Sampel Tahun Teori Variabel 2014 - Agency Theory - Signalling Theory - Corporate Governance Theory Y = Index IFR X1 = Company size X2 = Profitability X3 = Age X4 = Legal structure X5 = Ownership dispersion X6 = Company sector Populasi = Perusahaan besar di Slovenia yang memiliki website (183 perusahaan) Y = Index IFR Populasi = Perusahaan di UAE yang memiliki website dan terdaftar di bursa efek (132 perusahaan) 2013 X1 = Company size X2 = Profitability X3 = Liquidity X4 = Ownership dispersion X5 = Industry X6 = Leverage 2016 - Signalling Theory Y = Index IFR Sampel = Perusahaan dengan jumlah karyawan lebih dari 250 dan total aset diatas €17,5 juta (110 perusahaan) Sampel = perusahaan yang berbasis IFR (86 perusahaan) Populasi = Perusahaan yang Hipotesis H1 = Company size affect IFR index H2 = Profitability affect IFR index H3 = Age affect IFR index H4 = Legal structure affect IFR index H5 = Ownership dispersion affect IFR index H6 = Company sector affect IFR index H1 = Company size affect IFR index H2 = Profitability affect IFR index H3 = Liquidity affect IFR index H4 = Ownership dispersion affect IFR index H5 = Industry affect IFR index H6 = Leverage affect IFR index H1 = Positive association Firm size Alat Uji Hasil - Statistik deskriptif - Analisis Regresi Berganda H1 diterima H4 diterima X6 diterima - Statistik deskriptif - Analisis Regresi Berganda H1 diterima - Statistik Deskriptif H1 = signifikan dan positif financial reporting in African markets: the case of Mauritiu A.; Ramdhony, Dinesh The Determinants of Internet Financial Reporting: E mpirical Evidence from Nigeria Ayodeji Akinlolu AGBOOLA, Mary Kehinde SALAWU 2013 - X1 = Firm size X2 = Profitability X3 = Leverage X4 = Liquidity X5 = Board Size X6 = Auditor Quality X7 = Industry Type terdaftar di Bursa Efek Mauritius (42 Perusahaan) Y = Index IFR Sampel = 77 perusahaan yang memiliki website X1 = Leverage X2 = Firm size X3 = Profitability X4 = Liquidity X5 = Ownership X6 = Age X7 = Type of Auditor Sampel = Perusahaan yang memiliki website dan melakukan IFR (34 Perusahaan) and IFR index H2 = Positive association Profitability and IFR index H3 = Positive association Leverage and IFR index H4 = Association Liquidity and IFR index H5 = Positive association Board Size and IFR index H6 = Positive association Auditor Quality and IFR index H7 = Association Industry Type and IFR index H1 = Leverage affect IFR index H2 = Firm size affect IFR index H3 = Profitability affect IFR index H4 = Liquidity affect IFR index H5 = Ownership affect IFR index H6 = Age affect IFR - Uji Korelasi regresi berganda - Statistik deskriptif - Ordinary least square H2 = tidak signifikan dan positif H3 = tidak signifikan H6 = tidak signifikan H1 = tidak signifikan dan positif H2 = signifikan dan positif H3 = tidak signifikan dan negatif H4 = tidak signifikan dan positif X8 = Internationality Internet corporate financial reporting – a study of quoted Nigerian companies Yusuf, Ismaila Comparing internet financial reporting practices: Indonesia, Malaysia, Almilia, Luciana Spica 2013 2015 - Agency theory - Signalling theory Y = Index IFR - Y1 = Content Y2 = Timeliness Y3 = Technology Y4 = User support X1 = Profitability X2 = Leverage X3 = Firm size X4 = Industry Type X5 = Listing Status index H7 = Type of Auditor affect IFR index H8 = Internationality affect IFR index Perusahaan listing Nigerian stock exchange yang memiliki website (84 perusahaan) Sample = Indonesia 50 company Malaysia 20 company Singapore 19 company H1 = Profitability has no significant relationship with IFR H2 = Leverage has no significant relationship with IFR H3 = Firm size has no significant relationship with IFR H4 = Industry Type has no significant relationship with IFR H5 = Listing Status has no significant relationship with IFR H1 = ada perbedaan Y1 terhadap X1,X2...X5 H2 = ada perbedaan Y2 terhadap X1,X2...X5 H3 = ada perbedaan - Statistik deskriptif - Regresi berganda - Statistik deskriptif - Uji ANOVA H5 = tidak signifikan dan positif H6 = tidak signifikan dan positif H7 = signifikan dan positif H8 = tidak signifikan dan positif H3 = berpengaruh signifikan H1 = tidak ada perbedaan H2 = tidak ada perbedaan H3 = ada perbedaan H4 = tidak ada Singapore, Japan and Australia Internet financial reporting and firm value: evidence from Gulf Cooperation Council countries The relationship between corporate governance mechanisms and internet financial reporting in Iran Ghanem, Hasan O. Bin; Ariff, Akmalia M. 2016 Nassir Zadeh, Farzaneh; Salehi, Mahdi; Shabestari, Haneyeh 2018 - Agency Theory - Signalling Theory - Agency Theory X1 = Indonesia X2 = Malaysia X3 = Singapore X4 = Japan X5 = Australia Y = TQV X1 = IFR X2 = Firm size X3 = Auditor Quality Y = IFR X1 = Ownership X2 = proportion non-executive member X3 = Ownership of major shareholders X4 = Duality CEO and chairman of BOD X5 = leverage X6 = approved reward for Japan 50 company Australia 41 company Perusahaan listing di bursa UAE dan Saudi Arabia (152 Perusahaan) 301 listed company in Teheran Y3 terhadap X1,X2...X5 H4 = ada perbedaan Y4 terhadap X1,X2...X5 H1 = IFR affect TQV H2 = Firm size affect TQV H3 = Auditor Quality affect TQV H1 = Ownership has significant relationship through IFR H2 = proportion non-executive member has significant relationship through IFR H3 = Ownership of major shareholders has significant relationship through IFR H4 = Duality CEO and chairman of BOD has significant relationship through perbedaan - Statistik Deskriptif - Regresi Berganda H1 = positive and significant H2 = not afffect H3 = positive and significant - Statistik deskriptif - Regresi berganda H1 = is not confirmed H2 = is confirmed H3 = is not confirmed H4 = is not confirmed H5 = is confirmed H6 = is not confirmed H7 = is not confirmed H8 = is not confirmed BOD X7 = Age X8 = Export activities IFR H5 = leverage has significant relationship through IFR H6 = approved reward for BOD has significant relationship through IFR H7 = Age has significant relationship through IFR H8 = Export activities has significant relationship through IFR