摘要：Keyword: Key words: technology, information, accounting.Abstrack:ABSTRACT:Application of Information Technology (IT) very fast today provides many facilities on various aspects of finance, information technology can meet the information needs of the financial world with a very quick, timely, relevant and accurate. Application of Information Technology for financial institutions has an important role and can become the center of business strategy to gain competitive advantages. In developed countries the company uses the World Wide Web (WWW) homepage as platforms to convey information and reports. All over the world have increasingly used the Internet as a mechanism for rapid communication to their website where it has been set as an important element in the company. The company provides information in website can benefit from savings in printing and distribution costs while they could expand its disclosure. The financial statements of the Internet or Internet Financial Reporting (IFR) is only a partial disclosure of financial statements using the low level set of technologies that use the Web as multimedia reporting and analytical tools. This study was to measure the quality of internet financial reporting in stock securities firms. Research Methodology in the form of secondary data that the financial statements of Internet bank in the form of the Balance Sheet and Income Statement. To assess the performance of banks on the disclosure of financial statements using the Web, using analysis of IFR Disclosure score and calculate the ratio analysis using CAR, ROA, BOPO, ROE and LDR. The five variables were compared from the effects or the cost of using the Internet financial reports, technical analysis by using SPSS 17, testing hypotheses with different test t (t-test). Results of t test analysis showed that it affects the bank performance.
