This study aims to examine the influence of internet financial reporting (IFR) against frequency and abnormal stock returns, and the indirect influence IFR against abnormal return through frequency trading is based on the problem of how the market reaction to the company's information published on the company's website. Of the 141 manufacturing companies listed on the Jakarta Stock Exchange was taken a sample of 59 companies selected purposively. The test results showed that their IFR influence on frequency trading, but there is no influence IFR against abnormal return, so that IFR through frequency trading does not affect the abnormal return. Companies that apply IFR have a high frequency trading. While abnormal return of companies that implement IFR no different with companies that do not implement IFR, meaning that information published on the company's website did not react significantly to the investor. The results of this study are relevant to the theory of market efficiency, where stock prices already reflect all available information.
