Determinan Internet Financial Reporting (IFR) Pada Entitas Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia (BEI)

This study aims to provide empirical evidence of the influence of company growth, Listing age, profitability, public share ownership, institutional ownership and industry type on Internet financial reporting (IFR). The sample in this study are all non-financial companies listed on the Indonesian stock exchange. Data collection methods in this study using purposive sampling, data analysis techniques used in this study are multiple regression analysis tests and hypothesis testing with a significant level (α) 0.05. The results of this study indicate that public ownership has a significant positive effect on Internet financial reporting (IFR) and the type of industry has a significant negative effect on Internet financial reporting, while company growth, age of Listing, profitability and institutional ownership have no effect on Internet financial reporting (IFR). Keywords: company growth, age of listing, profitability, public ownership, instituional ownership, type of industry and internet financial reporting