Pengaruh Profitabilitas, Kepemilikan Saham Oleh Publik, Leverage, Company Size, Company Age, Dan Likuiditas Terhadap Internet Financial Reporting (IFR) Pada Perusahaan Manufaktur Subsektor Consumers Good Yang Tercantum Di Bursa Efek Indonesia (BEI)
Daftar Isi:
- IFR or internet financial reporting is a financial report that is informed by the company through the company's website. Using IFR has benefits such as the presentation of financial statements that are faster and easier with the company's wishes that the company's reports can be easily accessed by any party. The purpose of this study was to examine the effect of profitability, public share ownership, leverage, company size, company age, and liquidity on internet financial reporting (IFR) in consumer goods manufacturing companies. The companies used in this study were 58 companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used purposive sampling technique using secondary data from the financial statements of manufacturing companies in the consumer good sub-sector. Hypothesis testing in this study used descriptive analysis, multiple linear regression analysis. The results of this study indicate that profitability, leverage, company size, company age have an effect on internet financial reporting. Meanwhile, public ownership and liquidity have no effect on internet financial reporting.