Title: Internet financial reporting: user perception in Indonesia

Authors: Luciana Spica Almilia; Sasongko Budisusetyo

Addresses: STIE Perbanas (Perbanas Banking and Business College), Nginden Semolo No. 34–36, Surabaya, East Jawa 60119, Indonesia ' STIE Perbanas (Perbanas Banking and Business College), Nginden Semolo No. 34–36, Surabaya, East Jawa 60119, Indonesia

Abstract: The objective of this research is to conduct a survey of the users of financial information through the company's website related to the kind of information the user needs from the information website company (include: investors, stock analysts, public accountant). The study explores the user perception in terms of the company's website. The results of this study show that: 1) users of financial information companies very rarely visit the company's website and more frequently visit and trust the stock exchange website; 2) a company's financial report key information sought by users of the company's website; 3) financial statements users can obtain the necessary financial information on the company website; 4) the company is not optimally utilising the company's website as a media to disseminate information to the user company information; 5) the required financial reporting by the user is printed financial information.

Keywords: internet financial reporting; IFR; company's website; financial information; internet; technology; Indonesia.

DOI: 10.1504/IJBIS.2017.083686

International Journal of Business Information Systems, 2017 Vol.25 No.2, pp.241 - 255

Received: 01 Apr 2015
Accepted: 03 Oct 2015
Published online: 19 Apr 2017 *

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