ABSTRAK Tujuan penelitian ini adalah untuk menguji pengaruh rasio aktivitas, risiko sistematik, dan tingkat kepemilikan saham, terhadap Internet Financial Reporting pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2014. Metode yang digunakan dalam penelitian ini adalah simple random sampling. Sampel dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsu yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Sebanyak 24 perusahaan manufaktur yang digunakan sebagai sampel. Analisis yang digunakan adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa (1) rasio aktivitas, risiko sistematik, dan tingkat kepemilikan saham secara bersama-sama berpengaruh terhadap Internet Financial Reporting (2) rasio aktivitas berpengaruh terhadap Internet Financial Reporting (3) risiko sistematik tidak berpengaruh terhadap Internet Financial Reporting (4) tingkat kepemilikan saham berpengaruh terhadap Internet Financial Reporting Kata Kunci: Internet Financial Reporting, rasio aktivitas, risiko sistematik, dan tingkat kepemilikan saham. ABSTRACT The purpose of this research is to determine the influence of activity ratio, systematic risk, and outside ownership to Internet Fianancial Reoprting in manufacture companies sectors of the consumer goods industry listed in Indonesia Stock Exchange (BEI) during 2011 until 2015. The method used in this research is simple random sampling method. The sample of this research is manufacture companies sectors of the consumer goods industry listed in Indonesia Stock Exchange during 2011 until 2015. A total of 24 manufacturer companies are used as samples in this study. The analysis method used in the research is logistic regression analysis. The result of this research shows that (1) the simultaneous of activity ratio, systematic risk, and outside ownership has significant effect on Internet Financial Reporting (2) activity ratio has significant effect on Internet Financial Reporting (3) systematic risk has no significant effect on Internet Financial Reporting (4) outside ownership has significant effect on Internet Financial Reporting Keywords: Internet Financial Reporting, activity ratio, systematic risk, outside ownership