Analysis of Internet Financial Reporting: A Comparative Study on Industrial Sector Companies Listed on Indonesian and German Stock Exchange

Nurul Aini Fadhilah¹, Fitra Oliyan^2*, Fera Sriyunianti³, Randy Heriyanto⁴,
^1234, Department of Accounting, Politeknik Negeri Padang, Indonesia
* Corresponding author: fitraoliyan@pnp.ac.id
DOI – http://doi.org/10.37502/IJSMR.2024.71004

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Abstract

The purpose of this study was to analyze the differences in the quality of internet financial reporting in industrial sector companies listed on the Indonesia Stock Exchange and industrial sector companies listed on the German Stock Exchange. The method used to process data is quantitative method with sampling technique using purposive sampling method with a total sample of 132 companies with details of 43 industrial sector companies listed on the Indonesia Stock Exchange and 89 industrial sector companies listed on the German Stock Exchange. This study uses the IFR index to assess the quality of internet financial reporting. Data testing and analysis in this study uses descriptive analysis and Mann Whitney U test. The results showed that there were no differences in the quality of the content component between industrial sector companies listed on the Indonesia Stock Exchange and industrial sector companies listed on the German Stock Exchange. Other findings show that there are differences in the quality of the timeliness, technology and user support components between industrial sector companies listed on the Indonesia Stock Exchange and industrial sector companies listed on the German Stock Exchange.

Keywords: Internet Financial Reporting, Indonesia Stock Exchange, German Stock Exchange, Industrial Sector, IFR Index

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