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Persepsi pengguna laporan keuangan di Indonesia terhadap praktek financial reporting (IFR)
This study seeks to explore the perception of financial statement users regarding Internet Financial Reporting (IFR) practices in Indonesia. From 200 questionnaires distributed to financial statement users that are familiar with internet, only 156 questionnaires that can be further analyzed using Kruskal- Wallis and Mann-Whitney test. The result showed that financial statement users in Indonesia found that the financial information provided on the company website is quite accurate, relevant, and fairly easy to obtain, but the information provided was likely difficult to be processed. As for financial information in external party website, financial statement users assess that external party website more readily available than the financial information contained in the company? website. In addition, financial statement users also perceive that usefulness of IFR is still lacking, especially on the adequacy of information, so that financial statement users are still relying on other sources of information for decision making. As for ease of use IFR, financial statement users have different perceptions, in which the perceptions of differences caused by differences in the characteristics of respondents in terms of work experience, education level, educational background, and frequency of use of the internet to search for financial information.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8630 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2014 |
|---|---|
| Edisi | - |
| Subjek | Financial reporting Financial statements Consumer perception Income |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xvi, 141 p. : il. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |