IFR dan Return On Asset di Indonesia

Authors

  • Muhammad Hamdan Sayadi Indo Global Mandiri University, Indonesia

Keywords:

IFR, Internet Financial Reporting, Return on Asset

Abstract

This study aims to examine the effect of IFR on return on assets. The sample used is a company in Indonesia that has internet financial statements. Multiple linear regression analysis is used to test research hypotheses. The descriptive statistical results showed minimum and maximum ROA values for 216 IFR companies of -27,700 and 36,360 respectively. While the minimum and maximum values for IFR are (13,000) and (38,000). The results of the regression model of the effect of IFR on ROA showed a significant influence between IFR on ROA with a significant level of 0.005 and a B-coefficient of 0.280. Each increase in IFR by one unit can increase ROA by 0.280. So, it can be concluded that the hypothesis is accepted.

References

Almilia, L. S., & Budisusetyo, S. (2017). Internet financial reporting: user perception in Indonesia. International Journal of Business Information Systems, 25(2), 241. https://doi.org/10.1504/IJBIS.2017.083686

Beaver, W. H. (1968). The Information Content of Annual Earnings Announcements. Journal of Accounting Research, 6, 67. https://doi.org/10.2307/2490070

Debreceny, R., Gray, G. L., & Rahman, A. (2002). The determinants of Internet financial reporting. In Journal of Accounting and Public Policy (Vol. 21). www.elsevier.com/locate/jaccpubpol

Hussein, A., & Nounou, G. (2021). The impact of internet financial reporting on Egyptian company’s performance. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-10-2020-0293

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X

Lai, S. C., Lin, C., Li, H. C., & Wu, F. H. (2010). An empirical study of the impact of internet financial reporting on stock prices. International Journal of Digital Accounting Research, 10, 1–26. https://doi.org/10.4192/1577-8517-v10_1

Downloads

Published

2023-07-19

How to Cite

Sayadi, M. H. (2023). IFR dan Return On Asset di Indonesia. Jurnal Akuntansi Dan Pajak, 24(1). Retrieved from https://jurnal.stie-aas.ac.id/index.php/jap/article/view/8966

Issue

Vol. 24 No. 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023

Section

Articles

Citation Check

License

The copyright of the article fully belongs to the Jurnal Akuntansi dan Pajak and publishing rights belong entirely to LLPM STIE AAS Surakarta 

 Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.