Pengaruh tingkat profitabilitas, leverage, ukuran perusahaan, Umur listing dan kepemilikan manajerial terhadap Internet financial reporting (ifr) (studi empiris pada perusahaan real estate dan property)

Internet Financial Reporting is a way that companies publish their financial reports through the internet, present through company's official website such of financial and non-financial company report information. The format commonly used includes HTML, PDF, XBRL, audio and video to publish information on the company's website. This study aims to examine the effect of the level of corporate profitability, leverage, company size, listing age and managerial ownership of Internet Financial Reporting. The sample of this study are sector of real estate and property companies in 2015 and 2016 which are listed on the Indonesia Stock Exchange (IDX). The sampling technique in this study used purposive sampling using SPSS 23software. The results showed that leverage, company size, listing age had an effect on Internet Financial Reporting, while profitability had no effect on Internet Financial Reporting. Key Words : Internet Financial Reporting, profitability, leverage, company size, listing age, and managerial ownershi