ABSTRACTThis research aims to examine the influence of organizational characteristics,the results of audits and performance of agencies on the level of voluntary disclosurevia the Internet Financial Reporting (IFR) in the Ministry/ Institution.Tests are conducted on the 79 website of the Ministry/Institution with framesample financial statements have been audited by the Supreme Audit Agency (BPK)fiscal year 2013. Variables in this study used include: size, complexity, type oforganization, leverage, audit findings, the audit opinion and agency performance. Thesampling technique is done by purposive sampling. This study uses multiple regressionanalysis with 5% alpha.The results show that the disclosure through the internet IFR at the Ministry/Institution is influenced by organizational size, complexity, audit opinion and agencyperformance. Other findings indicate that the type of organization, leverage, and auditfindings do not affect the voluntary disclosure via the Internet as measured by the indexof accessibility. The study also illustrates the practice of IFR in ministries/ institutionsare still low.