Faktor-Faktor Yang Mempengaruhi Internet Financial Reporting (IFR) pada Perusahaan Sektor Keuangan, Infrastruktur, Peralatan dan Transportasi yang Terdaftar di BEI
Daftar Isi:
- This study aims to determine the effect of profitability, leverage, liquidity, auditor reputation and public ownership on Internet Financial Reporting. The population used is go public companies listed on the Indonesia Stock Exchange in 2019. The sample used is 144 financial, infrastructure, utility and transportation companies by using purposive sampling as a sampling technique. The data analysis technique used is multiple linier regression analysis using SPSS 25. The results showed that auditor reputation and public ownership have an effect on Internet Financial Reporting, while profitability, leverage and liquidity have no effect on Internet Financial Reporting.