Internet Financial Reporting (IFR) is voluntary in nature. With no specific regulations for IFR, there is a disparity of IFR practices among companies. Some companies disclose only partial financial statements using a low level of technology, while others disclose full sets of financial reports...

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,...