Internet Financial Reporting (IFR): the Role and its Impact on Firm Value
Journal Title: International Journal of the Computer, the Internet and Management - Year 2017, Vol 25, Issue 1
Abstract
Internet financial reporting is one of the company’s way to disseminate financial information widely. The informations are expected to give a positive signal to investors, which at the end can raise the firm value. The purpose of this research was to analyzed the effect of Internet Financial Reporting on Firm Value. The population were the entire manufacturing companies listed in Indonesia Stock Exchange. The samples used purposive sampling technique and selected 83 companies. The data were analysed using descriptive statistical analysis and PLS-SEM. The result showed that Internet Financial Reporting (IFR) have a significant and positive impact on firm value. It also indicated that the implementation of Internet Financial Reporting would help investors to undertake investment decisions.
Authors and Affiliations
Linda Agustina, Kuat Waluyo Jati, Dhini Suryandari
Keywords
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- EP ID EP597412
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