EXPERIMENTAL STUDIES OF DETERMINANT AND CONSEQUENCES INTERNET FINANCIAL REPORTING IN TECHNICAL BEST DESIGN  TO DECISION–MAKERS PERFORMANCE—INDONESIAN CASES

EmrinaldiNurDP

Volume : IV, Issue : VII, July - 2015

EXPERIMENTAL STUDIES OF DETERMINANT AND CONSEQUENCES INTERNET FINANCIAL REPORTING IN TECHNICAL BEST DESIGN TO DECISION–MAKERS PERFORMANCE—INDONESIAN CASES

Emrinaldinurdp

Abstract :

The Increased use Internet, improving user access to online reporting of financial companies (Internet Financial Reporting–IFR) but no regulation to apply it. This research is address the phenomenon of potential conflict of interest due to the absence of regulationand propose the best technical design in the application of IFR based decision–making performance effectiveness. Design maker performance is measured by amount of information, decision time, decision accuracy, user perceptions, and dilution effect. While hyperlink, file format, navigation system, information type and company size used as proxy technical best design. Five hypotheses are developed in 2x2x2x2x2 between subject five stages hierarchically nested design and analys by using Nested Manova. The result show all of hypothesis support and prooved amount of information, decision time, decision accuracy, user perceptions, and dilution effect are bigger for IFR design with hyperlink, HTML file format, irrelevant information, with hierichically navigation in big companythan the others.