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The purpose of this study was to examine the influence of resource, risk and firm characteristics on corporate disclosure. The data used are secondary data in the form of financial statements and annual report (annual report) that is obtained from the company's website. Sampling method is purposing sampling method, and analyzed by multiple regression analysis. The results show that the disclosure of the company through the Internet is only affected by firm characteristics are firm size, while the resources and risk does not affect the company disclosure. Advice was recommended should the company improve the quantity and quality of disclosure on the company's website so that interested parties can easily access the information in the decision making process.
Kata kunci: resources, risiko, karakteristik perusahaan, pengungkapan perusahaan
