Firm value is a perception of the condition of the company which is usually associated with stock prices, the higher the stock price, the higher the company value. This study aims to determine a) the effect of internet financial reporting as measured using the disclosure index; and b) earnings quality as measured by the proportion of operating cash flow to net income; on firm value as measured using Tobin's Q. And firm size is used as a control variable. The research population is the manufacturing sector listed on the Indonesia Stock Exchange for the 2017-2020 period. Total population of 225 companies, and based on predetermined criteria 58 companies were selected as samples. Data analysis used multiple linear regression analysis and the type of data used was secondary taken from the company's annual report. The research findings are a) internet financial reporting (IFR) has no effect on firm value; b) earnings quality has no effect on firm value. Although various literatures acknowledge that IFR and earnings quality are part of important factors, these findings indicate that IFR and earnings quality are not able to explain their effect on firm value. Next, c) the control variable firm size (SIZE) has a positive effect on firm value. This finding contradicts the signal theory which states that good information regarding company performance, both financial and non-financial, can provide a positive signal to interested parties.