The Factors Influencing Web Disclosure: Evidence from Indonesia Manufacturing Companies Listed in Indonesia Stock Exchange

Capital markets have become increasingly important in driving a country’s economy. The capital could perform their role effectively if there is available information for investors. Along with the evolution of technology, dissemination by companies be done more efficiently and promptly manner, example using corporate websites. However, through websites (web disclosure) has not been fully utilized companies, especially Indonesian companies. Therefore, this research analyzed factors influencing web disclosure manufacturing Indonesia. hypothesis testing was conducted Partial Least Square Structural Equation Modeling on 54 listed Indonesia Stock Exchange. analysis found that company size governance mechanisms positive relationship, leverage negative relationship disclosure. results also no between culture profitability