KAJIAN AWAL TERHADAP KEPENTINGAN ITEM PELAPORAN KEWANGAN MENERUSI INTERNET

Purpose -The purpose of this paper is to address the issue of the importance of items in the Internet Financial Reporting (IFR). Specifi cally, this paper examines the item of IFR included in the dimension of content and presentation. Design/Methodology/Approach -The authors use a questionnaire to get feedback from the preparer and user about the importance of the items to measure the level of IFR. Findings -The survey used a questionnaire based on weighted score. Thirty six respondents answered the questionnaire. Based on extensive literature review, the level of IFR can be categorised into two dimensions which are content and presentation. The findings showed that the top five items are income statement of current year, balance sheet of current year, notes to financial statements of current year, income statement of past year, and cash flow statement of current year can explain the dimension of content. In addition, the top five items for the dimension of presentation are loading time of the website, link to homepage, hyperlinks to financial analysts, hyperlinks inside the annual report, and link to table of contents. These fi ndings may be useful to policy makers and accounting standard setters in preparing regulations on IFR as well as to provide opportunities for more research on the subject. Originality/Value - This study is one of the first empirical studies to investigate the importance of items in the IFR in the developing country.