Title : Internet Financial Reporting Disclosure Index of E-Commerce Businesses on Social Media
Authors:
- Diyah Probowulan
- Ardianto Ardianto
Department : Accounting
Journal Name : Intelligent Systems in Accounting, Finance and Management
Kinds of Journal : Q1
Keywords : decent work and economic growth, disclosure index, financial access, internet financial reporting, social media
Abstract:
The Study Measured the Internet Financial Reporting (IFR) Disclosure Index and Comparated the Results Across Three Continents of the Global E-Commerce Business. In addition, it Documents Various Social Media platforms used by e-commerce. We use content analysis with a scoring matrix based on content, timeliness, technology, and support used in websites and a one-way anova. The Findings identified an average ifr e-commerce disclosure index of 0.735, which is of good quality as it approaches the value of 1. There is no differential in index ifr between the three continental zones Overats, but slights. The results also Prove that websites and blog media still dominate the use of social media, while other social media platforms have not provided financial information. Researches in Accounting have not conducted research topics on social media, so there are still lim-situ references and narrow analytical content. This research will interest in the e-commerce business industry and compile their financial reporting through the website to improve the quality of their ifr and financial access. Since the e-commerce business is an internet-based company growing significantly, it can use other social media to reveal its reporting as decent work and economic growth. This subject is relatively innovative because none of the IFR Disclosure Index Studies Focuss on e-commerce businesses on social media. It fills the research gap related to the characteristics of e-commerce businesses, where almost all activities are internet-based.
For details : https://doi.org/10.1002/isaf.1550
