This article aims to investigate the influencing factors of the extent of web-based disclosure among
Indonesian manufacturing firms. Measurement of dependent variable (extent of web-based disclosure)
relies on instrument developed by Matherly and Burton (2005). Four independent variables are
hypothesized to positively influence the dependent variable: profitability (proxied by ROA), percentage of
public ownership, firm size (average total assets), and level of leverage. The regression analysis finds
that all independent variables (except percentage of public ownership) positively affect the extent of web-based
disclosure.

Creator(s)

• RONNY PRABOWO
• KURNIAWAN SEKAR ANGKOSO

Contributor(s)

-

Publisher

Universitas Kristen Petra; 2006

Language

English

Category

jou – Journal

Sub Category

-

Source

Jurnal Akuntansi dan Keuangan Vol. 8, No. 2, Nopember 2006: 92-98; Ronny Prabowo (NA00000419), Kurniawan Sekar Angkoso (NA00000420)

Subject(s)

-

File(s)

• jiunkpe-ns-jou-2006-na00000419-7806-manufacturing_firms-resource1.pdf