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CORPORATE GOVERNANCE DAN INTERNET FINANCIAL REPORTING 

 

Nur Sayidah 1)

Nurhayati 2)

Alberta Esti Handayani3)

nur.sayidah@unitomo.ac.id

1)2)3)Fak. Ekonomi Universitas Dr. Soetomo Surabaya

This study aimed to test influence of corporate governance quality to internet financial reporting. Corporate governance quality as independent variable is measured by Corporate Governance Perception Index (CGPI). Internet financial reporting as dependent variable is measured by disclosure level of quantitative and qualitative information on internet. Item disclosure adopted from Kelton and Yang (2008). The control variables of firm size measured by total assets, and profitability measured by ROE. Samples were collected through purposive sampling method. Data were analyzed with multiple linear regression. Results show that internet financial reporting is affected by corporare governance.