PENGARUH KUALITAS CORPORATE GOVERNANCE TERHADAP KUALITAS WEB

• Main Authors: , ALFATHIRA MIZRAWATI, , Sony Warsono, MAFIS., Ak., PhD.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2012
• Subjects: ETD
• 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
• Institution: Universitas Gadjah Mada

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.