Internet financial reporting: user perception in Indonesia

Luciana Spica Almilia and Sasongko Budisusetyo

International Journal of Business Information Systems, 2017, vol. 25, issue 2, 241-255

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. (search for similar items in EconPapers)
Date: 2017
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