Factors Affecting the Internet Financial Reporting (IFR) at Manufacturing Industry in Indonesia

Abstract

Abstract. The purpose of this research is to analyze the effect of the company's size
(SIZE), profitability short-term (S/T), the profitability of the medium (M/T), long-term
profitability (L/T), corporate governance (TATK) and age listings (AGE) against internet
financial reporting (IFR). This research using a sample of 57 manufacturing companies
listed on the Indonesia stock exchange (IDX) 2013-2015. This research uses research
methods, namely quantitative approach. Data analysis using logistic regression test with
Eviews program. Based on the results of hypothesis testing simultaneously shows that
SIZE, S/T, f/T, L/T, TATK and AGE has an impact on internet financial reporting. While
the results of hypothesis testing partially S/T, f/T, L/T, TATK and AGE has no significant
influence against internet financial reporting, but the SIZE has significant influence against
internet financial reporting.
Keywords : internet financial reporting; profitability; good corporate.