Abstract :
This purpose of this study is to examine the foreign ownership, and technology to implementation internet financial reporting (IFR). This study uses Contingency Theory. The population was companies that were listed in Bursa Efek Indonesia 2019, then sample is all of sector companies that we listed in Bursa Efek Indonesia 2019 with 87 companies. The data analysis is multiple regression analysis to know the effect of foreign ownership, and technology to implementation of IFR. The result showed that technology have positive and significant affect to implementation of IFR, then foreign ownership does not affect.