Full Description
| Cataloguing Source | LibUI ind rda |
| Content Type | text (rdacontent) |
| Media Type | unmediated (rdamedia); computer (rdamedia) |
| Carrier Type | volume (rdacarrier); online resources (rdacarrier) |
| Physical Description | xii, 66 pages : illustration ; 28 cm + appendix |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI, Lantai 3 |
- Availability
- Digital Files: 0
- Review
- Cover
- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| S62935 | 14-18-384572712 | TERSEDIA |
| No review available for this collection: 20430912 |
Abstract
ABSTRAK
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh dari praktik Internet Financial Reporting (IFR) terhadap market value perusahaan manufaktur yang listed di Bursa Efek Indonesia pada tahun 2015 dan 2016. Hasil penelitian ini menemukan bukti empiris bahwa praktik IFR yang dilakukan perusahaan manufaktur listed di Indonesia memiliki pengaruh yang positif signifikan terhadap market value perusahaan sehingga dapat disimpulkan bahwa investor menjadikan IFR sebagai dasar pertimbangan dalam mencari informasi untuk menilai market value perusahaan. Hasil dari penelitian ini memiliki implikasi bagi regulator dan perusahaan mengenai pentingnya keterbukaan informasi perusahaan.
ABSTRACT This research aims to examine the impact of Internet Financial Reporting (IFR) practice provided by Indonesian manufacturing listed companies within the year 2015 and 2016 on companies? market value. This research found an empirical evidence that IFR practices have strong positive relationship on market values over the period of research. Overall, the results indicate that investors value IFR information as a source for making equity pricing decisions. The result has implication for both national regulators and entities about the importance of information openness.
ABSTRACT This research aims to examine the impact of Internet Financial Reporting (IFR) practice provided by Indonesian manufacturing listed companies within the year 2015 and 2016 on companies? market value. This research found an empirical evidence that IFR practices have strong positive relationship on market values over the period of research. Overall, the results indicate that investors value IFR information as a source for making equity pricing decisions. The result has implication for both national regulators and entities about the importance of information openness.