Analysis of Compliance Level of Issuers In Disclosing Corporate Information Based on Website Post Implementation of POJK No 8 Of 2015
Year: 2023
Type: article
Abstract: This study examines the effect of implementing POJK No. 8 of 2015 on the compliance of public companies in disclosing website-based corporate information in Indonesia.It examines its effect on company market performance as measured by stock prices.The population in this study all companies that carried out operational activities from 2016 to 2022.The data analysis technique used in this study was content analysis and quantitative analysis using simple regression analysis using SPSS version 25.This study used a sample of 4033 companies.The ublic from 2016 to 2022 were selected using the purposive sampling method.The results showed that website-based corporate information disclosure positively and significantly affects market performance as measured by the company's stock price.
Authors: Vicky Rizky Dafitra, Liza Alvia
Institution: Lampung University
Language: English
Topic: Financial Reporting and XBRL
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4384207166