Today, the means of communication have undergone very rapid changes along with the development of information technology. The communication considered superior and popular today is communication via the Internet network. This communication is not only capable of changing the structure of the system in various sectors of life, but it is also capable of influencing changes in the business environment. Businessmen can easily carry out one of their business processes i.e. dissemination of information. Internet media have become a tool for disseminating information to both internal and external stakeholders which allows for instantaneous dissemination. The Internet also facilitates general access to global audiences who want information about businesses (Abdelsalam et al., 2007). The very rapid growth of information technology has led the business sector to widely adopt Internet media communication as a communication tool. disseminate information. Internet media began to be adopted by businesses since the late 1990s (Khan, 2007). According to Oyelere et al (2003), the development of the Internet as a means of disseminating corporate financial information creates a new reporting environment. The use of Internet media is necessary by a business to meet the need for flexible communication with stakeholders. fast, extensive and inexpensive (Kelton et al., 2008). This allows a company to carry out its business processes effectively and efficiently. Communication with Internet media has become an important tool for information dissemination characterized by unlimited absorption, timely, low cost and high interaction (Debreceny et al., 2002). Internet media is the answer to the obstacles that have been... middle of paper ......and in the dissemination of financial information. This is also proven in a follow-up study (Almilia et al., 2013) which indicates that Indonesian companies are quite behind in the use of Internet technology for financial information dissemination compared to companies operating in Singapore, in Japan and Australia, but this study also shows that several companies operating in Indonesia are able to compete in the use of IFR compared to Singapore, Japan or Australia. Based on these data, the researchers aim to further research Internet financial information in Indonesia and create references in the implementation of Internet financial information in Indonesia. Based on this background, researchers want to study “INTERNET FINANCIAL REPORTING: COMPARISON BETWEEN COMPANIES IN INDONESIA”.