{"id":"https://openalex.org/W2201086798","doi":"https://doi.org/10.22219/jrak.v3i2.2114","title":"Reaksi Investor atas Pengungkapan Internet Financial Reporting","display_name":"Reaksi Investor atas Pengungkapan Internet Financial Reporting","publication_year":2015,"publication_date":"2015-01-16","ids":{"openalex":"https://openalex.org/W2201086798","doi":"https://doi.org/10.22219/jrak.v3i2.2114","mag":"2201086798"},"language":"en","primary_location":{"id":"doi:10.22219/jrak.v3i2.2114","doi":"https://doi.org/10.22219/jrak.v3i2.2114","is_oa":true,"landing_page_url":"http://doi.org/10.22219/jrak.v3i2.2114","pdf_url":"http://ejournal.umm.ac.id/index.php/jrak/article/download/2114/2268","source":{"id":"https://openalex.org/S4210182160","display_name":"Jurnal Reviu Akuntansi dan Keuangan","issn_l":"2088-0685","issn":["2088-0685","2615-2223"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Reviu Akuntansi dan Keuangan","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ejournal.umm.ac.id/index.php/jrak/article/download/2114/2268","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010918175","display_name":"William Indra S. Mooduto","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"William Indra S. Mooduto","raw_affiliation_strings":["Jurnal Reviu Akuntansi dan Keuangan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Jurnal Reviu Akuntansi dan Keuangan","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5010918175"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.0121,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.90077672,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":96},"biblio":{"volume":"3","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internet-financial-reporting","display_name":"internet financial reporting","score":0.9909999966621399},{"id":"https://openalex.org/keywords/investor-reaction","display_name":"investor reaction","score":0.9319999814033508},{"id":"https://openalex.org/keywords/abnormal-returns","display_name":"abnormal returns","score":0.8069999814033508},{"id":"https://openalex.org/keywords/information-disclosure","display_name":"information disclosure","score":0.7599999904632568},{"id":"https://openalex.org/keywords/disclosure-level","display_name":"disclosure level","score":0.6029999852180481},{"id":"https://openalex.org/keywords/reaction-speed","display_name":"reaction speed","score":0.7139999866485596},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.6650000214576721}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7374258041381836},{"id":"https://openalex.org/C110875604","wikidata":"https://www.wikidata.org/wiki/Q75","display_name":"The Internet","level":2,"score":0.709814727306366},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.6766716241836548},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6590234041213989},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6368016004562378},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.6329550743103027},{"id":"https://openalex.org/C2777601474","wikidata":"https://www.wikidata.org/wiki/Q4668178","display_name":"Abnormal return","level":3,"score":0.528745174407959},{"id":"https://openalex.org/C12958728","wikidata":"https://www.wikidata.org/wiki/Q1002530","display_name":"Event study","level":3,"score":0.4822448194026947},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.42700397968292236},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.22219/jrak.v3i2.2114","doi":"https://doi.org/10.22219/jrak.v3i2.2114","is_oa":true,"landing_page_url":"http://doi.org/10.22219/jrak.v3i2.2114","pdf_url":"http://ejournal.umm.ac.id/index.php/jrak/article/download/2114/2268","source":{"id":"https://openalex.org/S4210182160","display_name":"Jurnal Reviu Akuntansi dan Keuangan","issn_l":"2088-0685","issn":["2088-0685","2615-2223"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Reviu Akuntansi dan Keuangan","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.22219/jrak.v3i2.2114","doi":"https://doi.org/10.22219/jrak.v3i2.2114","is_oa":true,"landing_page_url":"http://doi.org/10.22219/jrak.v3i2.2114","pdf_url":"http://ejournal.umm.ac.id/index.php/jrak/article/download/2114/2268","source":{"id":"https://openalex.org/S4210182160","display_name":"Jurnal Reviu Akuntansi dan Keuangan","issn_l":"2088-0685","issn":["2088-0685","2615-2223"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Reviu Akuntansi dan Keuangan","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2201086798.pdf","grobid_xml":"https://content.openalex.org/works/W2201086798.grobid-xml"},"referenced_works_count":16,"referenced_works":["https://openalex.org/W1504469668","https://openalex.org/W1529252734","https://openalex.org/W1981040226","https://openalex.org/W1988432999","https://openalex.org/W2038780018","https://openalex.org/W2078838966","https://openalex.org/W2087262284","https://openalex.org/W2093411643","https://openalex.org/W2129717821","https://openalex.org/W2138939066","https://openalex.org/W2571811451","https://openalex.org/W3113154991","https://openalex.org/W3121434555","https://openalex.org/W3123360561","https://openalex.org/W3124304323","https://openalex.org/W6787662415"],"related_works":["https://openalex.org/W2733592531","https://openalex.org/W1529252734","https://openalex.org/W3164462987","https://openalex.org/W7070467619","https://openalex.org/W3122961471","https://openalex.org/W2519478795","https://openalex.org/W2995302796","https://openalex.org/W7061423088","https://openalex.org/W3212290573","https://openalex.org/W2773910819"],"abstract_inverted_index":{"The":[0,77,85,100,117,143],"purpose":[1],"of":[2,32,35,41,52,63,74,87,126,136,156,165,173,176,191,202,213],"this":[3,46],"research":[4,15,47,101],"was":[5,102,186],"to":[6,123],"examine":[7],"investor":[8,22,53,149,192,220],"reactions":[9,23,54,193],"on":[10,24,93],"internet":[11,25,42,127,217],"financial":[12,26,128,218],"reporting.":[13,43],"This":[14],"also":[16,48,145,182],"examined":[17],"the":[18,30,33,39,50,94,124,134,140,148,154,159,163,166,171,174,180,189],"factors":[19],"that":[20,58,69,120,147,184,197,208],"affect":[21],"reporting,":[27,219],"by":[28,81,133,153],"examining":[29],"influence":[31],"degree":[34,62,73,201,212],"information":[36,157],"disclosure":[37,65,167,204],"and":[38,66,111,205],"scope":[40,164],"In":[44,178],"addition,":[45,179],"compared":[49],"speed":[51,190],"between":[55,194],"a":[56,60,67,71,195,199,206,210],"company":[57,68,196,207],"provides":[59,70,198,209],"greater":[61,200],"IFR":[64,75,160,168,203,214],"less":[72,211],"disclosure.":[76,161,215],"samples":[78,88],"were":[79,89],"selected":[80],"purposive":[82],"sampling":[83],"criteria.":[84],"number":[86],"295":[90],"companies":[91],"listed":[92],"Indonesian":[95],"Stock":[96],"Exchange":[97],"in":[98,139,158],"2012.":[99],"conducted":[103],"using":[104],"event":[105,141],"studies,":[106],"multiple":[107],"regression":[108],"analysis":[109],"techniques,":[110],"final":[112],"prediction":[113],"error":[114],"(FPE)":[115],"methodology.":[116],"results":[118,144,181],"showed":[119,146,183],"investors":[121],"react":[122],"presence":[125,135],"reporting":[129],"disclosures,":[130],"as":[131],"indicated":[132],"abnormal":[137,222],"return":[138],"window.":[142],"reaction":[150,175],"is":[151],"influenced":[152],"level":[155],"While":[162],"can\u2019t":[169],"explain":[170],"cause":[172],"investors.":[177],"there":[185],"no":[187],"difference":[188],"Keywords:":[216],"reaction,":[221],"return.":[223]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}