Daftar Pustaka. Abdelsalam, O.H., El-Marsy, Ahmed The Impact of Board Independence

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1 Daftar Pustaka Abdelsalam, O.H., El-Marsy, Ahmed The Impact of Board Independence and Ownership Structure on The Timeliness of Corporate Internet Reporting of Irish-Listed Companies.Managerial Finance, Vol.34 No.12, 2008 pp Agustina, L Pengaruh Karakteristik Perusahaan terhadap Luas Pengungkapan Informasi Keuangan pada Website Perusahaan. Andrikopoulos, A. dan Diakidis, N. 2007, Financial Reporting Practises on The Internet: The Case of Companies Listed in The Cyprus Stock Exchange. Almilia, L.S. dan Budisusetyo, S Corporate Internet Reporting of Banking Industry and LQ 45 Firms: An Indonesia Example. Ang,R Buku Pintar Pasar Modal Indonesia. Jakarta:Mediasoft Indonesia Ashbaugh, H., K. Johnstone, and T. Warfield Corporate Reporting on the Internet. Accounting Horizons 13(3): Ball, R International Financial Reporting Standards (IFRS): Pros and Cons for Investors. Accounting and Business Research 36: Cheng, A. Lawrence, S., & Coy, D Measuring the Quality of Corporate Financial Websites: A New Zealand Study. 12th Asian-Pacific Conference on International Accounting Issues, Beijing. 80

2 De Angelo, L.E Auditor Size and Audit Quality. Journal of Accounting & Economics. Debreceny, R., Gray, G.L. & Rahman, A. (2002). The Determinants of Internet Financial Reporting. Journal of Accounting and Public Policy, 21( 4-5), Ettredge, M., V. J. Richardson, and S. Scholz Dissemination of Information for Investors at Corporate Web sites. Journal ofaccounting and Public Policy 21: FASB Business Reporting Research Project: Electronic Distribution of Business Reporting Information. Steering Committee Report Series. Financial Accounting Standards Board. Fitriana, M.R Analisis Pengaruh Kompetisi dan Karaktristik perusahaan terhadap Luas Pengungkapan Informasi Keuangan dalam website Perusahaan. Skripsi S1. Universitas Diponegoro. Ghozali, I Aplikasi Analisis Multivariate Dengan Program IBM SPSS 19.Semarang : BP Universitas Diponegoro Hanifa, M.H., & Ab. Rashid, H The Determinants of Voluntary Disclosures in Malaysia: The Case of Internet Financial Reporting. UNITAR E-Journal,2(1), Hendriksen, E. S Teori Akuntansi, Edisi Keempat, Jilid I. Penerbit Erlangga. Jakarta. 81

3 Horne, J.C.V., dan John M. Wachowicz Fundamental of Financial Management. Buku satu edisi ke dua belas.jakarta : Salemba Empat Jensen, M. dan Meckling, W Theory of the Firm: Managerial Behavior Agency Cost, and Ownership Structure. Journal of Finance Economics 3, pp Keumala, NN Analisis Faktor-Faktor yang Mempengaruhi Pelaporan Keuangan Perusahaan Melalui Website Perusahaan. 2 (3) Kusumawardani, A Analisis Faktor-Faktor yang Mempengaruhi Pelaporan Keuangan Melalui Internet (Internet Financial Report) dalam Website Perusahaan. Skripsi-S1. Universitas Diponegoro Lestari, H.S., dan Anis, C Analisis Faktor-Faktor yang Mempengaruhi Pelaporan Keuangan Melalui Internet (Internet Financial Reporting) Dalam Website Perusahaaan. Universitas Diponegoro Luciana Spica Almilia, L.S Faktor-Faktor yang Mempengaruhi Pengungkapan Sukarela Internet Financial and Sustainability Reporting, Jurnal Akuntansi dan Auditing Indonesia Vol 12 No 2 Luciana Spica Almilia, 2009, Analisa Kua- litas Isi Financial and Sustainability Reporting pada Website Perusahaan Go Publik di Indonesia, Seminar Nasional Aplikasi Teknologi Informasi (SNATI 2009), ISSN: , Pp Marston, C Financial Reporting on The Internet by Leading 82

4 JapaneseCompanies. Corporate Communications: An International Journal, Vol.8 No.1, pp Marston, C. dan Polei, A Corporate Reporting on the Internet by German Companies. International Journal of Accounting Information Systems, Vol.5, pp Oyelere., Peter., Fawzi, L. and Fisher, R. (2003). Determinants of Internet Financial Reporting by New Zealand Companies. Journal of International Financial Management and Ac- counting.14: 1.pp Prasetya, M. dan Soni, I.A Faktor-Faktor yang Mempengaruhi Pelaporan Keuangan Melalui Internet (Internet Financial Reporting) Pada Perusahaan Manufaktur di Bursa Efek Indonesia. The Indonesian Accounting Review Vol 2 No 2, pp Prima, G.R Determinan Pengungkapan Sukarela Laporan Keuangan Pada Website Perusahaan. Skripsi S1. Universitas Islam Indonesia Prayogi Pengaruh Karakteristik Perusahaan terhadap Luas Pengungkapan Sukarela Laporan Keuangan Tahunan Perusahaan yang Terdaftar di Bursa Efek Jakarta.Tesis Program S2 Magister Akuntansi Universitas Diponegoro. Tidak Dipublikasikan. 83

5 Raharja, D.D AnalisisFaktor-Faktor yang Mempengaruhi Pelaporan Keuangan Melalui Website Perusahaan (Internet Financial Reporting) pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia Tahun Skripsi S1. Universitas Islam Indonesia Rezaee, Zabihollah, Causes, Consequences, and Deterence of Financial Statement Fraud, Critical Perspective on Accounting, (2003), pp Seetharaman, S., et al Optimal Pricing Strategies for an Automotive Aftermarket Retailer, Journal ofmarketing Research, 43,4, Sugiyono Metode Penelitian Kuantitatif Kualitatif dan RND. Bandung: Alfabeta Suwarjono Teori Akuntansi, Edisi Ketiga. Yogyakarta: BPFE Trijayanti, Vita Hubungan Antara Internet Financial Reporting Index dengan Rasio Keuangan di Bank Umum Persero dan Bank Swasta Nasional. Universitas Gunadarma. Uyar, Ali.2012.Determinants of Corporate Reporting on the Internet.Managerial Auditing Journal,Vol.27 No.1, pp Wolk, H., M.G. Tearney dan J.L. Dodd Accounting Theory: A Conceptual and Institutional Approach. South Western College Publishing. 84

6 Zubaidah, S., dan Zulfikar.2005.Pengaruh Faktor-Faktor Keuangan dan Non Keuangan Terhadap Pengungkapan Sukarela Laporan Keuangan. Jurnal Akuntansi dan Keuangan, Vol. 4 (1), Hal