Analisis Perbandingan Internet Financial Reporting (IFR) pada Bursa Efek Indonesia, Bursa Efek Australia dan Bursa Efek Jepang

Abstract.This study aims to analyze the comparison of Internet Financial Reporting (IFR) on manufacturing companies listed on the Indonesia Stock Exchange, Australia Stock Exchange and Japan Stock Exchange. The population used is manufacturing companies listed on the Indonesia Stock Exchange, Australia Stock Exchange and Japan Stock Exchange. The sample used was 129 manufacturing companies in Indonesia, 139 manufacturing companies in Australia and 126 manufacturing companies in japan using purposive sampling. The data analysis technique used kruskall-wallis test using SPSS 16. The results showed that the quality of Internet Financial Reporting (IFR) in manufacturing companies in Japan was better than in Indonesia and Australia,. The quality of content components in manufacturing companies in is better than in Indonesia and Australia. The quality of timeliness components in manufacturing companies in Japan is better than in Australia and Indonesia. The quality of technology components in manufacturing companies in Australia is better than in Indonesia and Japan. The quality of user support components in manufacturing companies in Australia is better than in Indonesia and Japan