DETERMINATION OF TECHNICAL BEST DESIGN OF INTERNET FINANCIAL REPORTING IN COGNITIVE WORKLOAD CONTEX Experimental Studies with Five Stages Hierarchically Nested Design

Abstract

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 the IFR (Internet Financial Reporting). This research is to examine and propose the best technical design in the application of IFR based on cognitive load context Technical design was used; use hyperlinks, file format, navigation system, the type of information presented as well as the size of the company. Cognitive load is measured by cognitive workload from NASA TASK-LOAD INDEX Experimental method with 2 x 2 x 2 x 2 x 2 between subjects’ five stages hierarchically nested design used in this study. Subjects of experiments used in this study are investors. NESTED ANOVA is used as a statistical tool to test the proposed hypothesis. The result shows the proposed hypotheses is received support and analysis for cognitive work load Showed that the greatest cognitive workload with a hyperlink in IFR design that presents only relevant information and HTML file format, navigation system hierarchically in large companies is IFR design with the greatest potential for cognitive overload (PC22 of IFR design). Meanwhile PC24 of IR design is IFR design with cognitive overload of choices.