Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Publik Terhadap Internet Finacial Reporting Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia

The rapid development of the internet creates a shotcut for the companies to communicate with the investors. Internet could be used by companies to report the financial information which is called Internet Financial Reporting (IFR). The purpose of this study was to find evidence of the effect of profitability, firm size and public ownership on the internet financial reporting. Population in this study are 96 manufacturing companies listed on Indonesian stock exchange in the period of 2015. Data analysis methods used was multiple linear regression analysis. The results showed that firm size affect the Internet financial reporting. variable profitability and public ownership did not influence the internet financial reoporting. Keyword : internet financial reporting, profitability, firm size, public ownership