Internet Financial Reporting: Studi Komparasi Bank Umum Syariah Di Indonesia Dan Malaysia
Abstract: The purpose of this
study was to determine the differences of Internet Financial Reporting Quality.
This study was using quantitative approach with independent sample t test and
mann whitney u test. The population of this study was official website of
islamic banks in Indonesia and Malaysia. determination of the number of samples
using (sampling jenuh), where all of the population is used as a sampel. Data
that being used was secondary data. The data was collected from official
website of the sentral banks in each country. The result of this study showed
that there was significant differences of Internet Fianncial Reporting Quality
between Indonesia and Malaysia. The difference is caused there are significant
differences between the quality of content and timeliness components.
Meanwhile, there is no differences between technology and user support components.
Keywords: Internet Financial
Reporting, Content, Timeliness, Technology, User Support, Islamic Bank,
Indonesia, Malaysia
Penulis: Taqiyah Dinda Insani,
Noven Suprayogi
Kode Jurnal: jpmanajemendd161308