Pengaruh Sektor Usaha dan Internasionalisasi Perusahaan Terhadap Penerapan Internet Financial Reporting
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Institusion

Universitas Katolik Musi Charitas

Author

Vinco, Stanly

Subject

L Education (General) 

Datestamp

2022-03-05 04:35:08 

Abstract :
The development of science and technology brings changes in every activity of human life, one of which is communication media to convey information. Internet Financial Reporting (IFR) is an alternative financial reporting media for companies to reach investors more broadly. During the Covid-19 pandemic, pharmaceutical and health companies needed additional capital to develop drugs and medical devices. This study aims to determine whether the industrial sector and company internationalization can affect the company's IFR implementation. The pharmaceutical, health, and manufacturing business sectors were used as research samples with a total sample of 141 companies. The analysis method uses Two-way ANOVA to see the interactions between the variables studied. The results showed that the pharmaceutical and health industry sectors had a positive effect on the company's IFR implementation. Likewise, the internationalization of the company also has a positive impact on the implementation of the company's IFR. Keywords: Internet Financial Reporting, business sector, and internationalization. 

File :
EA-2022-1821023-cover.pdf
EA-2022-1821023-abstract.pdf
EA-2022-1821023-complete.pdf
EA-2022-1821023-summary_id.pdf
EA-2022-1821023-tableofcontent.pdf
EA-2022-1821023-chapter1.pdf
EA-2022-1821023-chapter2.pdf
EA-2022-1821023-chapter3.pdf
EA-2022-1821023-chapter4.pdf
EA-2022-1821023-conclusion.pdf
EA-2022-1821023-reference.pdf
EA-2022-1821023-attachment.pdf