Abstract:
The Increased use Internet in private, improving user access to online
reporting of financial companies (Internet Financial Reporting-IFR). However until
now, both in Indonesia (IAI, IDX, Bapepam) and international (IMF, IASB, IFAD,
Web Trust, COB and FASB) regulations are not yet available to guide practice IFR.
This phenomenon gave birth to the potential conflict of interest between parties who
provide information and user information (Lymer et al., 1999).
This research is built to address the phenomenon of potential conflict of
interest due to the absence of regulation, as well as user error in making the
decision due to the presentation format of IFR. This research is to examine and
propose the best technical design in the application of IFR based decision-making
performance effectiveness. Technical design was used; use hyperlinks, file format,
navigation system, the type of information presented as well as the size of the
company. The theory of cognitive fit Vessey (1991) who assume that when used in
accordance with design problems, the performance of decision-making will
increase, used in this study.
Performance report users in making decisions is measured by the amount of
information, decision time, decision accuracy, user perceptions, and effects diluasi.
Five hypotheses are developed to answer the purposes of research. Experimental
method to design 2 x 2 x 2 x 2 x 2 between subject five stages hierarchically nested
design used in this study. Thus, in this study developed 32 designs IFR for each cell
that was built in the design of experiments. The subjects of experiments used in this
study are investors actually, because the votes will be able to give better results than
the proxy to the student. Tasks (cases) in the experiment adopted while developing
the task (case) used Kelton (2006). Two companies were selected from the
Indonesian Stock Exchange (IDX), to represent large corporations and small
companies, who were then asked to determine the amount of current income, profits
prediksian and willingness to invest on the company. Furthermore, MANOVA is
used as a statistical tool to test the proposed hypothesis.
