The 203 observations were divided into three categories: 87 companies not providing financial and sustainability report in the internet (No website), 62 companies providing financial and sustainability report in the internet with low index (Low Index) and 54 companies providing financial and sustainability report in the internet with high index (High Index). The sample of this research is companies that listed in Indonesia Stock Exchange. The ordinal logistic regression used to examine variables that affect Internet Financial and Sustainability Reporting (IFSR). The purpose of this study was to examine financial variables that affect Internet Financial and Sustainability Reporting (IFSR) of listed in Indonesia Stock Exchange companies. An entity might disclose the following to comply with paragraph 28:
Paragraph 28 requires disclosures in these circumstances.
Such recognition reflects changes in factors (including time) that market participants would take into account when pricing the asset or liability (see paragraph AG76(b) of IAS 39). In these circumstances, the difference will be recognised in profit or loss in subsequent periods in accordance with IAS 39 and the entity’s accounting policy. However, when, after initial recognition, an entity will use a valuation technique that incorporates data not obtained from observable markets, there may be a difference between the transaction price at initial recognition and the amount determined at initial recognition using that valuation technique. IG14 The fair value at initial recognition of financial instruments that are not traded in active markets is measured in accordance with IFRS 13 Fair Value Measurement and paragraph AG76 of IAS 39. Further details are discussed in Note 13. A reduction in the estimated useful lives of fixed assets would increase the recorded operating expenses. The amounts and timing of recorded expenses for any period would be affected by changes in these factors and circumstances. It is possible, however, that future results of operations could be materially affected by changes in estimates brought about by changes in factors mentioned above. In addition, estimation of the useful lives of premises and equipment is based on collective assessment of industry practice, internal technical evaluation and experience with similar assets. The estimated useful lives of fixed assets are reviewed periodically and are updated if expectations differ from previous estimates due to physical wear and tear, technical or commercial obsolescence and legal or other limits on the use of the assets. The Bank estimates the useful lives of fixed assets based on the period over which the assets are expected to be available for use.
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