CAN CEO POWER MODERATE THE INFLUENCE OF INTERNET FINANCIAL REPORTING ON MARKET REACTIONS?

Aristanti Widyaningsih, Tiara Oksari
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Abstract

This research aims at determining the effect of Internet financial reporting and CEO power on market reactions and how CEO power moderates the effect of Internet financial reporting on market reactions. The research method used a quantitative approach and the sampling used a purposive sampling method to obtain 126 manufacturing sector companies listed in Indonesia. In addition, the analytical method used Moderated Regression Analysis. The test results showed that Internet financial reporting has no significant effect on market reactions, CEO power significantly affects market reactions, but CEO power could not strengthen the influence of Internet financial reporting on market reactions. The practical implications of the research results showed that Internet financial reporting helps investors obtain valuable information for decision-making.
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CEO权力能否调节互联网财务报告对市场反应的影响?
本研究旨在确定互联网财务报告和CEO权力对市场反应的影响,以及CEO权力如何调节互联网财务报告对市场反应的影响。研究方法采用定量方法,抽样采用目的抽样法,共获得126家印尼制造业上市公司。此外,分析方法采用了适度回归分析。检验结果表明,互联网财务报告对市场反应没有显著影响,CEO权力显著影响市场反应,但CEO权力不能强化互联网财务报告对市场反应的影响。研究结果的实践意义表明,互联网财务报告有助于投资者获得有价值的决策信息。
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来源期刊
自引率
0.00%
发文量
17
审稿时长
24 weeks
期刊最新文献
THE IMPACT OF TAX E-FILING SYSTEM QUALITY ON TAXPAYER SATISFACTION: PERCEIVED USEFULNESS AS MEDIATOR CRITICAL SUCCESS FACTORS FOR ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION: EVIDENCE FROM MANUFACTURING COMPANIES MARKET PERFORMANCE: THE EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE CAN CEO POWER MODERATE THE INFLUENCE OF INTERNET FINANCIAL REPORTING ON MARKET REACTIONS? LOCAL GOVERNMENT FINANCIAL REPORTS: UTILISATION OF INFORMATION TECHNOLOGY AND IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS
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