PENGARUH KUALITAS CORPORATE GOVERNANCE TERHADAP KUALITAS WEB
Low quality of corporate governance and lack of transparency are often considered cause of, or contributors to, the financial crisis for years ago. Firms started using internet to provide informations that easy to use for user generally, especially investors. This studi aims to verify the impact qua...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2012
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/99882/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=56207 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | Low quality of corporate governance and lack of transparency are often
considered cause of, or contributors to, the financial crisis for years ago. Firms
started using internet to provide informations that easy to use for user generally,
especially investors. This studi aims to verify the impact quality of corporate
governance to web quality that shared usefull informations. Web quality divided
into web design and the content of disclosures. Quality of corporate governance
has attribute such as : IT background of board of commissioners, position in the
organizational structure of IT departments, financial constraint, vision, mission
and corporate strategy related IT. While firm size, financial perfomance and
financial constraint as moderating variables.
Sampling data is used from Indonesia Stock Exchange in 2010 including
in the annual report of 45 indonesia firms which has website and various variable
that used in this study. The results mostly support the notion that first IT
background of board of commissioners positif affected to web design but not
positif affected to the content of disclosures. Second, no positive effected of
position in the organizational structure of IT departments to web design but
position in the organizational structure of IT departments affected the content of
disclosure. Third, firm size positive moderating relationship between desain web
and the content of disclosure. Fourth, this study found no positive effected of
financial performance to web design. and the content of disclosures. Fifth, no
negative effected of financial constraint to web design and the content of
disclosures. Sixth, vision, mission and corporate strategy related IT affected to
web design. The last, no negative effected of financial constraint moderating
vision, mission and corporate strategy related IT to design web and the content of
disclosures. The results mean quality of corporate governance can not be fully
affected web quality. |
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