Analisis Faktor-Faktor Yang Mempengaruhi Internet Financial Reporting (IFR) (Study Pada Perusahaan Property dan Real Estate Yang Terdaftar di Bei 2013-2015)

Internet application in bussiness has influenced the traditional forms of presentation of corporate information. In addition, the rapid development of the Internet creates new ways for companies to communicate with investors. Internet could be used by companies for reporting financial information or usually called Internet Financial Reporting (IFR). Disclosure of information on the company's website is a signal of the firm to outsiders, one form of reliable financial information and will reduce the uncertainty about the prospects of companies that will come. The objectives of this study were to observe the effects of profitability,leverage, company size, public ownership, liquidity to Internet Financial Reporting.The research methods was using index internet financial reporting. Samples were taken by using purposive sampling technique. The final sample as many as 35 companies of property and real estate listed on the Indonesia Stock Exchange (IDX) in 2013-2015. Technical analysis of the data used in this research is to test the classical assumption (normality, multicoloniarity, heteroscedasticity, and autocorrelation), multiple linear regression, simultaneous test (test-F), the coefficient of determination (R²), and a partial test (t-test).The results of this study showed that likuidity has significant effect on the internet financial reporting (IFR). While variable profitability and public ownership does not affect the internet financial reporting (IFR). Keywords: internet financial reporting (IFR), profitability, leverage, company size, public ownership, liquidity