PENGARUH INTERNET FINANCIAL REPORTING DAN PENERAPAN SISTEM PELAPORAN KEUANGAN BERBASIS XBRL TERHADAP ASIMETRI INFORMASI

Authors

  • Imas Permawati Fakultas Ekonomi, Universitas Pamulang
  • Listiya Ike Purnomo Fakultas Ekonomi, Universitas Pamulang

Keywords:

Internet Financial Reporting (IFR), XBRL, Reports Financial, Asymmetry Information

Abstract

This study aims to determine the effect of internet financial reporting on information asymmetri and XBRl based financial reporting systems on information asymmetri. Research is taking some control variables among other things: size, price of share, volatility, and turnover. The research was conducted at companies that registerd in INDEX LQ45 during the period 2016-2019 in a row. This type of research is quantitative using secondary data. Sample selecting using purposive sampling. Results of the study showed that the internet financial reporting have influence significantly to the asymmetry of information due to the speed, and the effectiveness of the internet to provide information allowing stakeholders who are far away from the company can to quickly get infoemation. Meanwhile, the XBRL based financial reporting systems does not have a effect on information asymmetry.

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Published

2021-03-23

Issue

Section

Articles