PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA PERUSAHAAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

The objectives of this research is to examine the influence of company characteristics consist of company size, profitability, leverage, listing age and public ownership of the Internet financial reporting (IFR) in service companies listed in Indonesia Stock Exchange (IDX) at period 2013. The amount of sample is 77 corporate data. The sampling technique used purposive sampling. Independent variables are company size, profitability, leverage, listing age and public ownership. Meanwhile, dependent variable is the internet financial reporting (IFR) was measured using an index that consists of content index, timeliness index, technology index and user support index. Data analysis techniques consisted of descriptive analysis and statistical analysis were processed using SPSS version 20. The results of this research was only company size that affects the internet financial reporting (IFR), whereas profitability, leverage, age listings and public ownership does not affect the Internet financial reporting (IFR). Keywords: IFR, financial reporting, corporate service