Faktor-Faktor yang Mempengaruhi Pelaporan Keuangan Melalui Internet
(Studi Empiris pada Sektor Perbankan di Indonesia)
The Determinant of Financial Report through of Internet
(Empirics study of banking in Indonesia)
(Studi Empiris pada Sektor Perbankan di Indonesia)
The Determinant of Financial Report through of Internet
(Empirics study of banking in Indonesia)
This journal analyzes factors some factors influencing the financial report of banking in Indonesia. By elaborating the Banking data, either financial or non-financial data in 2004 and 2005 through bank’s website. The technique of Analysis is Regression. This research took sample from 44 bank in Indonesia which have website. An Estimation of entirely data reported by internet banking consists of the content of reporting and appearance of website itself. The result of this research finds that format of banking’s website and the ownership variable of share give a positive and significant influence for the quality of financial report statement, not because of the content of banking’s website. Bank which has an ownership intensity of share possessed by foreign country has a better tendency than domestic banking for the quality of financial report through internet. This fact can give some advices for domestic banking to increase their quality of report through internet so that the competitive ability of banking will rise in the future.
Keyword : Banking in Indonesia, Content of Financial Reporting, website of banking, OLS
[1] Fakultas Ekonomi Universitas Bangka Belitung. Email :altin@ubb.ac.id. Telp. 0717-435702. Fax. 0717-435706
