The emerging capital market in Indonesia makes investor need more information not only in paper-based financial reporting but the whole information of public company. The Internet is also increasingly important for financial reporting. The majority of the largest listed companies in developed...

This study analyses the use of the internet to present financial and sustainability reporting by bank and LQ-45 companies listed in the Indonesian Stock Exchange. The internet disclosure index of 60 items is constructed and the index criteria are divided into four parts - content, timeliness,...

This research aims to examine the influence of order effects and response mode [a step by step (SbS) and an end of sequence (EoS)] or belief adjustment model on investment decisions making. The contribution of this research to the accounting literature is the existence of Belief Adjustment model...

Studies of accounting information value relevance are often based on the scale of R2 value. However, Insukindro (1998) states that a high R2 coefficient does not imply that a model is superior. When linear regression estimation produces a high coefficient of R2 but it is not consistent with the...