Determinants of Corporate Internet Financial Reporting in Asia-Pacific Countries: A Cross Country Analysis

Cut Nadhirah Faisal; Yossi Diantimala; Dinaroe Dinaroe

doi:10.24815/jdab.v8i1.19520

Determinants of Corporate Internet Financial Reporting in Asia-Pacific Countries: A Cross Country Analysis

Cut Nadhirah Faisal, Yossi Diantimala, Dinaroe Dinaroe

Abstract

The purpose of this study is to provide a comparative analysis of the quality of Corporate Internet Financial Reporting (CIFR) practices in the Asia Pacific. It examines the impact of firm size, listing age, internationalization, and auditor size on CIFR practices. The population in this study are all publicly listed companies in Australia, Singapore, and Indonesia. The sample comprises of non-financial companies in 2019, namely 95 Australian companies, 87 Singapore companies, and 85 Indonesian companies. Multivariate analysis is used to examine the hypothesis. The results show that Singapore and Indonesian firms have higher CIFR disclosure compared to Australia. This study found that some firm characteristics explain the level of CIFR disclosure. Firm size, internationalization, and auditor type have a significantly positive impact to CIFR disclosure in the Asia Pacific, while listing age does not explain the level of the CIFR.

Keywords

Internet reporting; Asia-Pacific; disclosure; listing age; auditor size

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DOI: https://doi.org/10.24815/jdab.v8i1.19520

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Accounting Department collaborated with IAI KAPd (Institute of Indonesia Chartered Accountant)
Faculty of Business and Economics
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
ISSN: 2355-9462, E-ISSN: 2528-1143

Jurnal Dinamika Akuntansi dan Bisnis by Prodi Akuntansi Universitas Syiah Kuala is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Based on a work at http://www.jurnal.usk.ac.id/JDAB/index.