The Analysis of Public Share Ownership and Industrial Groups Against the Implementation of Internet Financial Reporting in The Era of Disruption

Company can put financial information toward internet to reach a broader audience, worldwide, faster and cheaper. This research aims to analyze practical of internet financial reporting and its factors.The samples are fourty-five companies that entered into calculation of LQ45 shares on Indonesia Stock Exchange during 2018 year.After passed of purposive sampling, validity samples are thirty-nine firms. Data were collected by documents and literature of company especially focus on indonesia stock exchange and were analysed by multiple linear regression technique. Research findings that some variables such as public ownership and group industry don’t significantly influenced by applied internet financial reporting.