Daftar Isi:
  • The internet development is increasing to disseminate financial information that’s usually called Internet Financial Reporting (IFR). The purpose of this study was to examine of factorsthat affect financial reporting of the manufacturing industry on the Indonesian Stock Exchange. IFR helps enterprises to disseminate financial information faster and to reducecost such as printing and mailing annual reports. This research aims to analyse and empirical finding evidence of the size, profitability, liquidity, leverage on internet financial reporting in some type industry. analysis of data used in this research is multiple linier regression. this research result indicates that size of company and liquidity significant on internet financial reporting, and profitability and leverage no significant on internet financial reporting. Keywords : size, profitability, liquidity, leverage, and the internet financial reporting.