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Abstract:
This research investigate the effect of corporate governance and disclosure of annual report on companies internet financial reporting index. The index developed by Almilia (2009) which consist of measurement components content, timeliness, technology, and user support. The independent variables are corporate governance (with modified instrument from Forum for Corporate Governance in Indonesia) and disclosure of financial statements. This research using company samples from KOMPAS 100. The result confirms that corporate governance have significant positive effect on internet financial reporting index. The results shows that good corporate governance will expand their disclosure of information on internet. For disclosure of annual report, companies focus on mandatory components from Bapepam-LK and their voluntary components will be shows on company website. Another findings, only a few companies present their financial reports in two form (Pdf and HTML). Based on compenents of internet financial reporting index, all of company samples use their name as website address and complete user support for external parties to access the company website.
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