Daftar Isi:
  • Internet Financial Reporting is the disclosure of company financial and non-financial report information presented through the company's official website. The format commonly used includes HTML, PDF, XBRL, audio and video to publish information on the company's website. This study aims to examine the effect of the company, leverage, list of age, profitability, and liquidity on the disclosure of Internet Financial Reporting. The sample used in this study in 2016 was mentioned on the Indonesia Stock Exchange (IDX). The sampling technique in this study used purposive sampling using SPSS 23 software. The results showed that company size and leverage on Internet Financial Reporting disclosures, including listing age, profitability, and liquidity did not affect the disclosure of Internet Financial Reporting. Key Words : Internet Financial Reporting, company size, leverage, listing age, profitability, and liquidity