Electronic Theses and Dissertation

Abstract this study aims to determine and analyze the determinants of internet financial reporting (ifr) listed on in indonesia stock exchange (idx) for the year 2017. the determinants measured by profitability, leverage, listing and auditor reputation as the independent variables. ifr disclosure measure by index internet financial reporting index (ifri) developed by chen (2000). the population in this research is all go public companies listed on the indonesia stock exchange for the year 2017. by 45 companies that meet the criteria of the research sample has been determined. the data analysis technique are using classical assumption test. hypothesis testing, is tested using multiple linear regression analysis with spss 23.0. the results of this study indicated that all dependent variable (profitability, leverage, listing, and auditor reputation) has no effect on practice of disclosing internet financial reporting. from those variable only profitability has postive direction on ifr. keywords: internet financial reporting, level of disclosure, profitability, leverage, listing, auditor reputation