Comparing Internet Financial Reporting Index Between Bank and Non Bank in Indonesia

This study was conducted to evaluate financial disclosure on websites of bank and non-bank that go public in Indonesia, using the Internet Financial Reporting Index (IFRI). This study illustrated the general financial disclosure by examining the differences in IFRI. Sampling technique used in this study was purposive sampling. There are 34 samples, consisting of 25 banks and 9 non-banks that go public in Indonesia. Analytical techniques used in this study were independent samples test and discriminant analysis. The results of this study show that there are differences in the IFRI between bank and non-bank that go public in Indonesia. The IFRI of bank is higher than the IFRI of non-bank. The user support score is higher than the content index, the timeless index and the technology index. The result of the discriminant analysis shows that the IFRI is the most differentiated variable group of banks and non banks, and the accuracy for the discriminant function is 67.6%.