ABSTRACT The rapid development of the Internet led to the emergence of a new means for the company to disclose information to stakeholders. Companies can use the internet to disclose financial information to investors. The study aims to determine the analysis of the factors affecting internet financial reporting with financial performance as a moderating variable. Subjects in this study are manufacturing companies that listing in Indonesia Stock Exchange during the periode 2013-2016. In this study 245 the number of observation data by using purposive sampling method. The analytical tool used is logistic regression (Logistic Regression Analysis). Based on the analysis that has been done shows that the leverage has a positive effect on the internet financial reporting. Liquidity has no effect on the internet financial reporting. Age listings has no effect on the internet financial reporting. Company size has a positive effect on the internet financial reporting. Financial performance has no effect on the relationship between leverage and liquidity with internet financial reporting. Financial performance has a positive effect on the relationship between age listing and company size with internet financial reporting.