INTERNET FINANCIAL REPORTING: STUDI KOMPARASI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA DAN BURSA EFEK MALAYSIA

Abstract

Purpose of this research to know the difference quality internet financial reporting of manufacturing companies listed in Indonesia and Malaysia stock exchange. Sample for this research is website of manufacturing company are listed on
Indonesia and Malaysia stock exchange. The research methods was using index internet financial reporting. The methods of data analysis was using descriptive analysis and mann whitney test. One of the survey findings was that listed
manufacturing companies in Indonesia stock exchange have a greater index internet financial reporting than Malaysia. Another major finding was that listed manufacturing companies in Indonesia and Malaysia stock exchange have a same
index of content and technology. Another major finding was that listed manufacturing companies in Indonesia and Malaysia stock exchange have a difference index of timeliness and user support.

Keyword : internet financial reporting, Malaysia, Indonesia, content, timeliness, technology, user support.