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Good financial performance of the company is the primary consideration by investors in making investment decisions . Improved financial performance is expected to increase the firm value, so that the higher financial performance, the higher the firm value. The firm value for investors and creditors are very important and they are increasingly selective in investing or providing credit to the company. Therefore accurate information about the condition of the company is needed , one of them by Internet Financial Reporting (IFR). The disclosure of financial information in the IFR will give a good or bad signal to investors , so that investors are interested and believe to invest their fortune to the company. The purpose of this study was to analyze the effect of the financial performance o n firm value moderated by Internet Financial Reporting (IFR.). The populations were the entire manufacturing companies listed in Indonesia Stock Exchange in 2014-2015. The sampling technique used purposive sampling and selected 92 companies. The data were analyzed using descriptive statistical analysis and Structural Equation Modeling using Partial Least Squares (PLS-SEM). The results showed that IFR capable of strengthening the effect of financial performance o n firm value. When the company use IFR to transfer positive signal to the investors, and they responded positively by invest into the company, so the effect of financial performance on firm value becomes stronger . The results of this study indicate d that IFR in Indonesia ha s able to provide the benefits in transferring the company's positive signal to investors . Further research can use different types of company due to obtain a more real description.

FINANCIAL PERFORMANCE AND FIRM VALUE: DOES INTERNET FINANCIAL REPORTING MODERATE THE RELATIONSHIP IN INDONESIAN MANUFACTURING COMPANIES?