Daftar Isi:
  • The purpose of this study was to determine 1) The Effect of Ratio Activity on Internet Financial Reporting, 2) The Effect of Firm Size on Internet Financial Reporting, 3) The Effect of Profitability on Internet Financial Reporting, 4) The Effect of Leverage on Internet Financial Reporting. The method used in this research is purposive sampling with SPSS-24 software. The population is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2019 with a sample of 126 companies. The analysis technique used is descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results are ratio activity (TATO) and firm size have a effect on internet financial reporting in the manufacturing industry while profitability (ROA) and leverage (DER) have no effect on internet financial reporting in the manufacturing industry. Keywords: Internet Financial Reporting (IFR), Ratio Activity, Firm Size, Profitability, Leverage