Analisis Perbandingan Internet Financial Reporting (Ifr) Pada Sektor Perbankan Yang Go Publik Di Indonesia Dan Di Singapura

This study aims to determine differences in the application of internet financial reporting (IFR) in the banking sector in Indonesia and the banking sector in Singapore. The sample used consists of 33 banks in Indonesia and 4 banks in Singapore. the differences in the application of financial reporting 4 internet index is tested using sample t-test and mann whitney test. The four omponents of the index is the content, timeliness, technology and user support. The result of the analysis concluded that the application of internet financial reporting (IFR) in the banking sector in Singapore is higher than the company’s banking sector in Indonesia. This statement is evidenced by its four research hypotheses wich there are differences in the components of internet financial reporting (IFR), timeliness, technology and user support. Banking in Indonesia and Singapore have similiar scores only in the component content however, the average bank in Singapore still higher than banks in Indonesia. Keywords: Internet Financial Reporting (IFR), Content, Timeliness, Technology and User Support