The Effects of Ownership Concentration, Company Size, and Profitability on Internet Financial Reporting

As we have entered the digital age, a shift has occurred in which internet considerably become significant aspect all sectors. Not only individuals but also organizations use for number of purposes. Internet financial reporting (IFR) is company web-based information provided to stakeholders with aim disclosing and minimizing gaps. The data this study are taken from energy listed Indonesian Stock Exchange (IDX). objective was analyze effects ownership concentration, size, profitability on IFR using purposive sampling technique, generated total 144 samples comprising 48 companies period 3 years. regression method uses panel regression. results indicate that simultaneously affect IFR. Partially, independent variable size positively significantly reporting, while concentration do not as dependent variable.