The Impact of Corporate Governance Structure on Internet Financial Reporting (IFR)

Abstract

—Internet Financial Reporting emerged and was developed as the fastest media tool to inform matters relating to the company, both financial information, business information, and company information. The purpose of this study was to examine the impact of corporate governance on internet financial reporting. This study uses a sampling method with a purposive sampling type. This sampling was taken from all listed mining companies in Indonesia Stock Exchange from 2014-2018. The study uses ordinary least squares as a data analysis method using the fixed effect in the panel regression model. The result of this study is that the size of the board of commissioners has a positive impact on internet financial reporting, auditor reputation negatively affects internet financial reporting, and public share ownership hurts internet financial reporting.