AAOIFI. (2003). Accounting, auditing and governance standards for islamic financial institutions. Accounting, Auditing and Governance Standards for Islamic Financial Institutions, Retrieved from www.scopus.com
AbuGhazaleh, N. M., Qasim, A., & Roberts, C. (2012). The determinants of web-based investor relations activities by companies operating in emerging economies: The case of jordan. Journal of Applied Business Research, 28(2), 209-226. doi:10.19030/jabr.v28i2.6842
Agboola, A., & Salawu, M. (2012). The determinants of internet financial reporting: Empirical evidence from nigeria. Research Journal of Finance and Accounting, 3(11), 95-105. Retrieved from www.scopus.com
Akbar, D., & dan Daljono, A. (2014). Analisis faktor yang mempengaruhi pengungkapan laporan perusahaan berbasis website. Diponegoro Journal of Accounting, 3(3), 1-13. Retrieved from www.scopus.com
Akhtaruddin, M. (2005). Corporate mandatory disclosure practices in bangladesh. International Journal of Accounting, 40(4), 399-422. doi:10.1016/j.intacc.2005.09.007
Al Jawder, N., & Sarea, A. (2016). Determinations of internet financial reporting: Evidence form bahrain bourse. Jordan J.Bus.Adm., 12(4), 935-960. Retrieved from www.scopus.com
Alanezi, F. S. (2009). Factors influencing kuwaiti companies’ internet financial reporting. Journal of Economic and Administrative Sciences, 25(2), 1-23. Retrieved from www.scopus.com
Alarussi, A., Hanefah, M., & Selamat, M. (2013). The association between environmental disclosure and financial disclosure on the internet by malaysian listed companies. International Journal of Critical Accounting, 5(2), 156-172. Retrieved from www.scopus.com
Al-Debei, M. M. (2014). The quality and acceptance of websites: An empirical investigation in the context of higher education. International Journal of Business Information Systems, 15(2), 170-188. doi:10.1504/IJBIS.2014.059252
Alghofur, M. F. (2014). Analisis Pengaruh Ukuran Perusahaan, Leverage, Umur Listing Perusahaan, Dan Reputasi Auditor Terhadap Penerapan Internet Financial Reporting (IFR)2, Retrieved from www.scopus.com
Allam, A., & Lymer, A. (2003). Developments in internet financial reporting: Review and analysis across five developed countries. The International Journal of Digital Accounting Research, 3(6), 165-199. Retrieved from www.scopus.com
Al-Moghaiwli, M. H. (2009). A survey of internet financial reporting in qatar. Journal of Economic and Administrative Sciences, 25(1), 1-20. Retrieved from www.scopus.com
Al-Motrafi, K. A. (2008). Internet Financial Disclosure in Saudi Arabia: Users Perceptions and Disclosures Aston University, Retrieved from www.scopus.com
Alrawahi, F. E., & Sarea, A. M. (2016). An investigation of the level of compliance with international accounting standards (IAS 1) by listed firms in bahrain bourse. International Journal of Islamic and Middle Eastern Finance and Management, 9(2), 254-276. doi:10.1108/IMEFM-07-2015-0077
Al-Sartawi, A. (2016). Measuring the level of online financial disclosure in the gulf cooperation council countries. Corporate Ownership and Control, 14(1), 547-558. Retrieved from www.scopus.com
Al-Shammari, B. (2007). Determinants of internet financial reporting by listed companies on the kuwait stock exchange. Journal of International Business and Economics, 7(1), 162-178. Retrieved from www.scopus.com
AOSSG. (2015). Financial reporting by islamic financial institutions: A study of financial statements of islamic financial institutions. Financial Reporting by Islamic Financial Institutions: A Study of Financial Statements of Islamic Financial Institutions, Retrieved from www.scopus.com
AOSSG. (2010). Financial reporting issues relating to islamic finance. Financial Reporting Issues Relating to Islamic Finance, Retrieved from www.scopus.com
Aqel, S. (2014). The determinants of financial reporting on the internet, the case of companies listed in the istanbul stock exchange. Research Journal of Finance and Accounting, 5(8), 139-149. Retrieved from www.scopus.com
Ariss, R. T., & Sarieddine, Y. (2007). Challenges in implementing capital adequacy guidelines to islamic banks. Journal of Banking Regulation, 9(1), 46-59. Retrieved from www.scopus.com
Ashbaugh, H., Johnstone, K. M., & Warfield, T. D. (1999). Corporate reporting on the internet. Accounting Horizons, 13(3), 241-257. doi:10.2308/acch.1999.13.3.241
Barac, K. (2004). Financial reporting on the internet in south africa. Meditari Accountancy Research, 12(1), 1-20. Retrieved from www.scopus.com
Basuony, M. A., & Mohamed, E. K. (2014). Determinants of internet financial disclosure in GCC countries. Asian Journal of Finance and Accounting, 6(1), 70-89. Retrieved from www.scopus.com
Davey, H., & Homkajohn, K. (2004). Corporate internet reporting: An asian example. Problems and Perspectives in Management, 2(2), 211-227. Retrieved from www.scopus.com
Debreceny, R., Gray, G. L., & Rahman, A. (2002). The determinants of internet financial reporting. Journal of Accounting and Public Policy, 21(4-5), 371-394. doi:10.1016/S0278-4254(02)00067-4
Ettredge, M., Richardson, V. J., & Scholz, S. (2001). The presentation of financial information at corporate web sites. International Journal of Accounting Information Systems, 2(3), 149-168. doi:10.1016/S1467-0895(00)00017-8
Farook, S., & Lanis, R. (2007). Banking on islam? determinants of corporate social responsibility disclosure. Advances in Islamic Economics and Finance, 1(17), 217-247. Retrieved from www.scopus.com
FASB. (2000). Business reporting research project: Electronic distribution of business reporting information. Business Reporting Research Project: Electronic Distribution of Business Reporting Information, Retrieved from www.scopus.com
Ferguson, M. J., Lam, K. C. K., & Lee, G. M. (2002). Voluntary disclosure by state-owned enterprises listed on the stock exchange of hong kong. Journal of International Financial Management and Accounting, 13(2), 125-152. doi:10.1111/1467-646X.00081
Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (1995). Multivariate Data Analysis, Retrieved from www.scopus.com
Haniffa, R., & Hudaib, M. (2007). Exploring the ethical identity of islamic banks via communication in annual reports. Journal of Business Ethics, 76(1), 97-116. doi:10.1007/s10551-006-9272-5
Haniffa, R. M. (2002). Social responsibility disclosure: An islamic perspective. Indonesian Management and Accounting Research, 1(2), 128-146. Retrieved from www.scopus.com
Haniffa, R. M., & Hudaib, M. (2001). A conceptual framework for islamic accounting: The shariah paradigm. International Conference on Accounting, Auditing and Finance, Retrieved from www.scopus.com
Harahap, S. S. (2003). The disclosure of islamic values - annual report: The analysis of bank muamalat Indonesia’s annual report. Managerial Finance, 29(7), 70-89. doi:10.1108/03074350310768355
Hassan, M. K., & Lewis, M. K. (2007). Handbook of islamic banking. Handbook of islamic banking () Retrieved from www.scopus.com
Hedlin, P. (1999). The internet as a vehicle for investor relations: The swedish case. European Accounting Review, 8(2), 373-381. doi:10.1080/096381899336104
Hidayat, S. E. (2010). Bahraini islamic finance outlook 2010: A mixed picture. Islamic Finance News, 7(46), 13-14. Retrieved from www.scopus.com
Hidayat, S. E. (2011). Challenges in applying conventional international accounting standards for islamic finance. 13th AAOIFI-WORLD BANK Annual Conference on Islamic Banking and Finance, Retrieved from www.scopus.com
Hidayat, S. E., & Abdulrahman, N. A. (2014). An analysis on disclosures in the annual reports of islamic banks in bahrain. International Journal of Pedagogical Innovations, 2(1), 1-5. Retrieved from www.scopus.com
Hossain, M., Momin, M. A., & Leo, S. (2012). Internet financial reporting and disclosure by listed companies: Further evidence from an emerging country. Corporate Ownership and Control, 9(4 Continued 3), 351-364. doi:10.22495/cocv9i4c3art6
Idris, A. L., Surasni, N. K., & Irwan, M. (2018). The determinant disclosure of internet financial reporting in dis-trict and city government in indonesia. Int.J.Eco.Res, 9(11), 62-74. Retrieved from www.scopus.com
Janssens, W., Wijnen, K., De Pelsmacker, P., & Van Kenhove, P. (2008). Marketing research with SPSS. Marketing Research with SPSS, Retrieved from www.scopus.com
Jaya, A. K., & Verawaty, V. (2015). The accessibility determinants of internet financial reporting of manufacture company listed in indonesia stock exchange. Asian Economic and Financial Review, 5(2) Retrieved from www.scopus.com
Joshi, P. L., & Al-Modhahki, J. (2003). Financial reporting on the internet: Empirical evidence from bahrain and kuwait. Asian Review of Accounting, 11(1), 88-101. doi:10.1108/eb060764
Kang, H., & Gray, S. J. (2011). The content of voluntary intangible asset disclosures: Evidence from emerging market companies. Journal of International Accounting Research, 10(1), 109-125. doi:10.2308/jiar.2011.10.1.109
Kelton, A. S., & Yang, Y. -. (2008). The impact of corporate governance on internet financial reporting. Journal of Accounting and Public Policy, 27(1), 62-87. doi:10.1016/j.jaccpubpol.2007.11.001
Kieso, D., Weygandt, J., & Warfield, T. (2011). Intermediate Accounting: IFRS Edition, 1, 50. Retrieved from www.scopus.com
Lai, S. -., Lin, C., Li, H. -., & Wu, F. H. (2010). An empirical study of the impact of internet financial reporting on stock prices. International Journal of Digital Accounting Research, 10, 1-26. doi:10.4192/1577-8517-v10_1
Litan, R. E., & Wallison, P. J. (2000). The GAAP gap: Corporate disclosure in the age of the internet. The GAAP Gap: Corporate Disclosure in the Internet Age, Retrieved from www.scopus.com
Liu, Y., & Zumbo, B. D. (2007). The impact of outliers on cronbach's coefficient alpha estimate of reliability visual analogue scales. Educational and Psychological Measurement, 67(4), 620-634. doi:10.1177/0013164406296976
Lymer, A. (1999). Internet and the future of reporting in europe. European Accounting Review, 8(2), 289-301. doi:10.1080/096381899336041
Marston, C., & Polei, A. (2004). Corporate reporting on the internet by german companies. International Journal of Accounting Information Systems, 5(3), 285-311. doi:10.1016/j.accinf.2004.02.009
Mensah, B. K. A. (2012). Corporate financial reporting: Firm characteristic and the use of internet as a medium of communication by listed firms in ghana. African Journal Business Management, 6(6), 2299-2309. Retrieved from www.scopus.com
Miniaoui, H., & Oyelere, P. (2013). Determinants of internet financial reporting practices: Evidence from the UAE. Review of Pacific Basin Financial Markets and Policies, 16(4) doi:10.1142/S0219091513500264
Mohamad, A., & Dinesh Ramdhony, O. (2016). Determinants of internet financial reporting in african markets: The case of mauritius. The Journal of Developing Areas, 50(4), 1-18. Retrieved from www.scopus.com
Mohamed, E. K. A., & Basuony, M. A. K. (2014). Determinants and characteristics of voluntary internet disclosures in GCC countries. International Journal of Digital Accounting Research, 14, 57-91. doi:10.4192/1577-8517-v14_3
Mohammed Sarea, A., & Mohd Hanefah, M. (2013). The need of accounting standards for islamic financial institutions: Evidence from AAOIFI. Journal of Islamic Accounting and Business Research, 4(1), 64-76. doi:10.1108/17590811311314294
Momany, M. T., & Al-Shorman, S. A. (2006). Web-based voluntary financial reporting of jordanian companies. International Review of Business Research Papers, 2(2), 127-139. Retrieved from www.scopus.com
Momany, M. T., & Pillai, R. (2013). Internet financial reporting in UAE – analysis and implications. Global Review of Accounting and Finance, 4(2), 142-160. Retrieved from www.scopus.com
O'Donovan, G. (2002). Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3), 344-371. doi:10.1108/09513570210435870
Ogden, S., & Clarke, J. (2005). Customer disclosures, impression management and the construction of legitimacy: Corporate reports in the UK privatised water industry. Accounting, Auditing & Accountability Journal, 18(3), 313-345. doi:10.1108/09513570510600729
Oyelere, P., Laswad, F., & Fisher, R. (2003). Determinants of internet financial reporting by new zealand companies. Journal of International Financial Management and Accounting, 14(1), 26-63. doi:10.1111/1467-646X.00089
Oyelere, P., Laswad, F., & Fisher, R. (2003). Determinants of internet financial reporting by new zealand companies. Journal of International Financial Management and Accounting, 14(1), 26-63. doi:10.1111/1467-646X.00089
Pascareno, B. E., & Hermana, B. (2015). Evaluating internet based financial reporting index on the website of indonesian insurance company. Journal of Internet Banking and Commerce, 20(1) Retrieved from www.scopus.com
Pertiwi, I. F. P. (2017). Kinerja keuangan dan internet financial reporting index (IFRI): Sebuah studi relevansi pada sektor perbankan syariah di kawasan ASEAN. Jurnal Ekonomi Dan Perbankan Syariah, 4(1) Retrieved from www.scopus.com
Pervan, I. (2006). Voluntary financial reporting on the internet - analysis of the practice of croatian and slovene joint stock companies. Financial Theory and Practice, 30(1), 1-27. Retrieved from www.scopus.com
Puri, D. R. (2013). Analisis faktor-faktor yang mempengaruhi indeks pelaporan keuangan melalui internet. Jurnal Reviu Akuntansi Dan Keuangan, 3(1), 383-390. Retrieved from www.scopus.com
Rocha, Á. (2012). Three-dimensional model for the global quality of a website. International Journal of Business Information Systems, 10(4), 436-446. doi:10.1504/IJBIS.2012.048337
Saleh, A. S., & Zeitun, R. (2006). Islamic Banking Performance in the Middle East: A Case Study of Jordan, Retrieved from www.scopus.com
Sarea, A. M. (2012). The level of compliance with AAOIFI accounting standards: Evidence from bahrain. International Management Review, 8(2), 27-32. Retrieved from www.scopus.com
Sarea, A. M., Musleh Al-Sartawi, A. M. A., & Khalid, A. A. (2018). Electronic financial disclosure: Islamic banking vs conventional banking in GCC doi:10.1007/978-3-030-02131-3_25 Retrieved from www.scopus.com
Singhvi, S. S., & Desai, H. B. (1971). An empirical analysis of the quality of corporate financial disclosure. The Accounting Review, 46(1), 129-138. Retrieved from www.scopus.com
Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571-610. Retrieved from www.scopus.com
Tsang, E. W. K. (2001). Annual report disclosure and corporate legitimacy management: A study of singapore companies' responses to the government's call for venturing abroad. Asia Pacific Journal of Management, 18(1), 27-43. doi:10.1023/A:1010661105944
Umoren, A. O., & Asogwa, I. E. (2013). Internet financial reporting and company characteristics: A case of quoted companies in nigeria. Research Journal of Finance and Accounting, 4(12), 72-80. Retrieved from www.scopus.com
Willis, M., Tesniere, B., & Jones, A. (2003). Corporate Communications for the 21st Century, Retrieved from www.scopus.com
Xiao, J. Z., Yang, H., & Chow, C. W. (2004). The determinants and characteristics of voluntary internet-based disclosures by listed chinese companies. Journal of Accounting and Public Policy, 23(3), 191-225. doi:10.1016/j.jaccpubpol.2004.04.002
Xiao, Z., Jones, M. J., & Lymer, A. (2002). Immediate trends in internet reporting. European Accounting Review, 11(2), 245-275. doi:10.1080/09638180020017087a