ABSTRACT
This research aims to examine the influence of organizational characteristics,
the results of audits and performance of agencies on the level of voluntary disclosure
via the Internet Financial Reporting (IFR) in the Ministry/ Institution.
Tests are conducted on the 79 website of the Ministry/Institution with frame
sample financial statements have been audited by the Supreme Audit Agency (BPK)
fiscal year 2013. Variables in this study used include: size, complexity, type of
organization, leverage, audit findings, the audit opinion and agency performance. The
sampling technique is done by purposive sampling. This study uses multiple regression
analysis 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 agency
performance. Other findings indicate that the type of organization, leverage, and audit
findings do not affect the voluntary disclosure via the Internet as measured by the index
of accessibility. The study also illustrates the practice of IFR in ministries/ institutions
are still low.