Paper Title
Internet Financial Reporting Practices in Asean Countries

The purpose of this study was to determine how the influence of Secrecy and XBRL status on the disclosure of Internet Financial Reporting (IFR) on company websites in the Association of South-East Asian Nations (ASEAN) region in 2017. This study is a quantitative exploratory study. Data was collected using a disclosure checklist that has been used by several previous researchers. The research sample is companies listed on the Stock Exchange in five ASEAN countries consisting of Indonesia, Malaysia, Singapore, Thailand and the Philippines. Data analysis using descriptive and inferential statistics using multiple linear regression equations as the primary model with the help of Lisrel 8 statistical tools. The results of the study revealed that secrecy has a significant effect on IFR disclosure, while XBRL status has no significant impact on IFR disclosure. Keywords - Internet Financial Reporting (IFR), Association of South-East Asian Nations (ASEAN).