THE DETERMINANT OF INTERNET FINANCIAL REPORTING (IFR): EVIDENCE FROM GO-PUBLI…
ABSTRACT
This study aims to determine and analyze the determinants of Internet Financial Reporting (IFR) listed on in Indonesia Stock Exchange (IDX) for the year 2017. The determinants measured by profitability, leverage, Listing and Auditor Reputation as the independent variables. IFR disclosure measure by index Internet financial reporting Index (IFRI) developed by Chen (2000). The population in this research is all go public companies listed on the Indonesia Stock Exchange for the year 20…