Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Leverage, Umur Listing, Dan Reputasi Auditor Terhadap Pelaporan Keuangan Melalui Internet

Financial reporting is one of the most important information for investors. The fast growing of the internet creates a new way for companies to communicate with investors. Internet could be used by companies for reporting financial information or usually called Internet Financial Reporting (IFR). The purpose of this study was to determine the effect of firm size, profitability, liquidity, leverage, listing age and auditor reputation toward internet financial reporting. The sample used in this study based on criteria of sampling as many as 82 manufacturing companies listed in the Indonesia Stock Exchange in 2013. The multiple regression used to examine variables that affect internet financial reporting. The findings of this research that firm size influence and significant toward internet financial reporting. However, other factors such as profitability, liquidity, leverage, age listing and auditor reputation are not significant to the internet financial reporting. Key word : financial reporting, size, profitability, liquidity, leverage, age, auditor