The effect of local government wealth on internet financial reporting (IFR) compliance with local geographic as a moderation variable: a new institutional theory approach
Suprianto E., Salim A.
Abstract
The purpose of this study is to test whether local government wealth has a significant effect on Internet Financial Reporting (IFR) disclosure. In addition, this study also tests whether the geographical location of local government is able to moderate the relationship between local government wealth and disclosure of Internet Financial Reporting (IFR). The population in this study includes all local governments in Indonesia. The sample for this research is the regional government which was selected by using a census sampling method. Based on the regression test results, it was concluded that local government wealth did not significantly affect Internet Financial Reporting (IFR) disclosure. However, this research is able to prove that the geographical location of local government is able to moderate the relationship between local government wealth and Internet Financial Reporting (IFR) disclosure.
Is accessibility of internet financial reporting evolving towards more compliance of disclosure?
Windarti A.
Analisis internet financial reporting index; Studi Komparasi Antara Perusahaan high-tech dan non high-tech di Indonesia
Wardhanie N.S.
Pengaruh Konsentrasi Kepemilikan Keluarga Dan Internet Financial Reporting (Ifr) Terhadap Asimetri Informasi
Diyanty V., Virgiawan I.P.Y.
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A. Mahdy E., N. Al-Malkawi H.-A., T. Momany M.
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Nugrahanti Y.W., Sulistyanto H.R.
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Handayani A.E., Hayati N., Sayidah N.
Reaksi Pasar Sebelum dan Sesudah Internet financial reporting
Satria R.S.
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Nurhayani N., Rosmeli R.
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Hakim D.R., Rosini I.
