Web-based business reporting technology is moving very quickly, especially in developed countries and countries with advanced information and communication technology infrastructure. This paper to determinants of the extent of financial reporting on the internet  described below have been identified from the voluntary disclosure literature, choose to focus on determinants that are more likely to influence the broaden access of corporate disclosure  on web sites. This study uses data secondary data source obtained from corporate websites  and a annual corporate reports of kompas 100 companies listed on Indonesia Stock  Exchange in 2012. The result finds that’s significant determinants of Corporate Internet  Reporting (CIR) index are firms size and leverage and the results shows that on average the  level CIR is medium.

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