FAKTOR-FAKTOR YANG MEMPENGARUHI PELAPORAN KEUANGAN MELALUI INTERNET (INTERNET FINANCIAL REPORTING) PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

The internet development is increasingly to disseminate financial information of usually called Internet Financial Reporting (IFR). The porpose of this study was to examine of factors that affect financial reporting of the manufacturing industry on the Indonesian Stock Exchange. IFR helps enterprises to disseminate financial information faster and to reduce cost such as printing and mailing annual reports. This study used test of normality and multiple linier regression analysis for develop the hypothesis framework. The surveys findings show that factor of firm size influence the internet financial reporting. Many enterprise presents only product and service advertising. However, other factors such as profitability, likuidity, leverage, and listing age do not explain the company choice to use IFR. Keywords: financial report, financial reporting, internet financial reporting