The research aims to examinine the influence of everage, auditor’s reputation, efficiency, internationalization and growth toward Internet financial reporting The object of this research is companies listed of islamic securities 2013-2014. Subjects this study used data the company’s website and annual report 2013-2014. The selection of the sample in this study using purpossive sampling method in order to obtain the total sample of 92 companies with a total 92 observations financial statements and annual reports as well as the company website data companieslisted of islamic securities. Data analysis method used multiple linear regression. The results of this study indicate that leverage, internationalization positive and significant impact on the internet financial reporting, auditor’s reputation negative significant impact on the internet financial reporting. While other variables such as efficiency, growth does not affect the Internet financial reporting.