摘要：The speedy application of Information Technology (IT) nowadays gives a lot of convenience to the various aspects of financial activities, Information technology can meet the needs of the financial world of information very quickly, on time, relevant and accurate. Application of Information Technology for financial institutions have an important role and can become the center of business strategy to gain competitive excellence. In developed countries they use the company's World Wide Web (WWW) homepage as platforms to convey information and reports. Throughout the world increasingly people use the Internet as a rapid communication mechanism to their web of which they have set as an important element in the company. Companies that provides information on their website can benefit from savings the costs of printing and distribution, while at the same time they can expand their exposure. The . Internet financial statements or the Internet Financial Reporting (IFR) is the only part of the exposure of financial statements using the low level of reporting set of technologies that use the Web as multimedia and analytical tools. This study is to measure the quality of financial reporting of corporate Internet at the stock exchange. The research method employed secondary data namely the Internet's financial statements in the form of bank balance sheet and Income Statement. To assess the bank's performance against the exposure of financial statements the Web, the IFR exposure analysis and calculating the score ratio analysis is used by employing CAR, ROA, BOPO, ROE and LDR. These five variables are compared based on the effect or the cost of Internet use of financial reports, technical analysis using SPSS 17, research hypothesis testing with different test t (t-test). The results of t test analysis shows that there is an effect on bank performance
