Analisis Perbandingan Internet Financial Reporting (IFR) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia, Bursa Efek Malaysia, dan Bursa Efek Singapura

This study aims to analyze the comparison of Internet Financial Reporting (IFR) on manufacturing companies listed on the Indonesia Stock Exchange, Malaysia Stock Exchange and Singapore Stock Exchange. The population used is manufacturing companies listed on the Indonesia Stock Exchange, Malaysia Stock Exchange and Singapore Stock Exchange. The sample used was 134 manufacturing companies in Indonesia, 113 manufacturing companies in Malaysia and 82 manufacturing companies in Singapore using purposive sampling. The data analysis technique used one way anova test and kruskallwallis test using SPSS 16. The results showed that the quality of Internet Financial Reporting (IFR) in manufacturing companies in Malaysia was better than in Indonesia and Singapore. The quality of content components in manufacturing companies in Malaysia is better than in Indonesia and Singapore. The quality of timeliness components in manufacturing companies in Malaysia is better than in Indonesia and Singapore. The quality of technology components in manufacturing companies in Singapore is better than in Indonesia and Malaysia. The quality of user support components in manufacturing companies in Indonesia is better than in Malaysia and Singapore