PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN SAHAM OLEH PUBLIK TERHADAP INTERNET FINANCIAL REPORTING (IFR) (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Listing Di Bursa Efek Indonesia (BEI))

This study aimed to empirically analyze the influence of firm size, profitability, leverage, and public ownership on Internet Financial Reporting. The samples used in this study were 12 companies of food and bevarage manufacturers listed in Indonesia Stock Exchange during 2013-2015 by Purposive Sampling method. The data were analyzed by using Multiple linear Regression using SPSS. Based on the findings, it showed that firm size and public ownership influenced IFR whereas profitability and leverage had no influences on IFR. Overall, the variables simultaneously influenced IFR