Research Article Open Access

Comparing Internet Financial Reporting Index Between Bank and Non Bank in Indonesia

Abstract

This study was conducted to evaluating financial disclosure on websites of bank and non bank go public in Indonesia using the Internet Financial Reporting Index (IFRI). Internet Financial Reporting Index consist four elements namely content, timeless, technology and user support. This study was an illustrated of the general financial disclosure by examining differences internet financial reporting index. Sampling technique used in this study was purposive sampling. There are 34 samples consisting 25 banks and 9 non banks go public in Indonesia. Analytical techniques used in this study were t independent samples test and discriminant analysis. The results of this study show that there is differences internet financial reporting index between bank and non bank go public in Indonesia. Internet financial reporting index of bank is higher than internet financial reporting index of non bank. The user support score is higher than the content index, the timeless index and the technology index. The result of discriminant analysis show that the internet financial reporting index is the most differentiated variable group of banks and non banks and the accuracy for the discriminant function above is 67.6%.

ANA DWI PERTIWI,BUDI HERMANA, Dr. Ir.

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