Mencari Model Pelaporan Informasi Keuangan Perusahaan Berbasis Web

Sasongko Budisusetyo, Luciana Spica Almilia

Abstract


Saat ini pelaporan informasi keuangan perusahan melalui internet (internet financial reporting/IFR) sangat bervariasi bentuknya. Penelitian ini berupaya mencari model standar pengungkapan informasi keuangan perusahaan berbasis web. Beberapa situs web perusahaan publik di Indonesia dan beberapa negara lainnya diobservasi untuk dapat mendapatkan sebuah ‘benchmark’ pelaporan informasi keuangan berbasis web. Hasilnya adalah sebuah usulan model standar pengungkapan informasi keuangan perusahaan berbasis web.  


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