- Yang Mempengaruhi Pengungkapan Sukarela "Internet Financial and Sustainability Reporting" (Studi Kasus Pada Perusahaan Konstruksi dan Property di Bursa Efek Indonesia)

Internet Financial and Sustainability Reporting (IFSR) was voluntary disclosure. With no specific regulations on IFSR, some companies disclosed its information about financial, sustainability, product, etc at company’s website independenly. Firm firm size, profitability, leverage, age listing, size auditor and liquidity. The population in this study are all 59 companies listed Indonesian Stock Exchange. This study selected 20 companies by using nonprobability random sampling (purposive sampling methd). The technique for examining hyphotesis is using multiple regression analysis. The result indicates that age listing and liquidity influence disclosure of IFSR. In addition, firm siza, profitability, leverage and size auditor have no effect on the disclosure of IFS