ISSN: 2225-8329
Open access
The purpose of this study was to determine the differences in the internet financial reporting (IFR) index in banking companies in ASEAN, especially in Indonesia, Malaysia and Singapore. The IFR index method is used to measure content components, timeliness, technology and user support. The technique of collecting data used for this research is the technique of data source documentation using secondary data, namely company documents in the form of financial statements published on www.idx.co.id, www.bursamalaysia.com and www.sgx.com, and related company websites. The results showed that the quality of Internet Financial Reporting (IFR) in Banking in Indonesia was better than Malaysia and Singapore both in whole and quality in the components of Content, Timeliness, Technology and Use Support. This website of banking companies in Indonesia is more complete in presenting financial information even though on average only two languages are displayed (Indonesian and English). Although it has been quite good at providing support to users in accessing the company's website, the company does not apply much technology to its website, because it displays more banking products sold. While the websites of banking companies in Singapore and Malaysia, in addition to presenting financial information in PDF form, are also lacking in applying the use of technology on the company's website.
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To cite this article: Pernamasari R. (2019). Analysis of Index Internet Financial Reporting. Studies in Banking Companies in Indonesia, Malaysia and Singapore, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (1): 150-159.
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