Faktor-Faktor Yang Mempengaruhi Penerepan Internet Financial Reporting Pada Perusahaan Manufaktur Tahun 2017

The purpose of this research was to determine the effect of profitability, liquidity, leverage, company size and institutional ownership of internet financial reporting. The population in the study using manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2012-2016. Sample selection is purposive sampling technique.The data collected is secondary data with collecting technique using archive research strategy, where this research collects documents such as, research archive and financial statement data. This study used multiple linear regression analysis for data analysis tested using SPSS 24 for windows. The results of this research show that (H1) profitability have a signifcant effect to internet financial reporting, (H2) Liquidity have a insignifcant effect to internet financial reporting, (H3) leverage have a insignifcant effect to internet financial reporting, (H4) firm size have a signifcant effect to internet financial reporting, H5) institutional ownership have a insignifcant effect to internet financial reporting. Keyword : internet financail reporting, profitabilitity, liquidity, leverage, firm size, institusional ownership