• ISSN: 2301-3567
    • Frequency: Quarterly (2013-2014); Monthly (Since 2015)
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms Jessica C. Xiao
    • Abstracting/ Indexing: Engineering & Technology Library,  Electronic Journals Library, Ulrich's Periodicals Directory, MESLibrary, Google Scholar, Crossref, and ProQuest.
    • E-mail: joebm@ejournal.net
JOEBM 2013 Vol.1(3): 281-284 ISSN: 2301-3567
DOI: 10.7763/JOEBM.2013.V1.61

Internet Financial Reporting Index Analysis: An Overview from the State Owned Enterprises in Indonesia

Lizzcharly Purba, Henny Medyawati, Widya Silfianti, and Budi Hermana
Abstract— Many companies use internet to report financial information to investors. The purpose of this study was to analyze the disclosure of financial statements in the company's state-owned enterprises in particular nature-based sector and manufacturing industries using Internet Financial Reporting Index, and analyze whether there is a relationship between the index of contents, index timeliness, technology index, the index of user support, the number of pages in and the wealth of the company's website. The data used in this research is corporate data on nature-based sector and processing industry with a number of 60 companies. Analytical methods using correlation - Spearman test, the test of 2 independent samples namely Mann Whitney test and the Kolmogorov Smirnov test. The results of the data processing show that there is no relationship between the index of internet financial reporting (index of contents, index timeliness, technology index and the index of user support) with the wealth of the company's website. There is a significant relationship between web page numbers with a wealth of corporate websites. This research also found that there is no difference between nature-based enterprises in the sector of processing industry in terms of the index of internet financial reporting.

Index Terms— Internet financial reporting index, website size, technology index.

L. Purba is with Accounting Department, Faculty of Economics, Gunadarma University.
H. Medyawati is with Faculty of Economics, Gunadarma University (e-mail: henmedya@staff.gunadarma.ac.id).
W. Silfianti is with Information System Department, Gunadarma University (e-mail: wsilfi@staff.gunadarma.ac.id).
B. Hermana is with Management Department, Gunadarma University (e-mail: bhermana@staff.gunadarma.ac.id).

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Cite: Lizzcharly Purba, Henny Medyawati, Widya Silfianti, and Budi Hermana, " Internet Financial Reporting Index Analysis: An Overview from the State Owned Enterprises in Indonesia," Journal of Economics, Business and Management vol. 1, no. 3, pp. 281-284, 2013.

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