FAKTOR-FAKTOR YANG MEMPENGARUHI INTERNET FINANCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR
Main Article Content
Abstract
The purpose of this study was to analyze the effect of profitability, liquidity,
leverage, firm size, and board size on internet financial reporting or IFR in
manufacturing companies listed on the Indonesia Stock Exchange in 2019. This
study used a purposive sampling method and obtained 90 samples. Data processing
techniques use multiple linear regression analysis assisted by IBM SPSS Statistics
25 and Microsoft Excel programs. The results of this study indicate that
profitability and firm size have significant positive effect on IFR, liquidity and
board size have insignificant positive effect on IFR, while leverage has insignificant
negative effect on IFR. The implication of this research is that it’s hoped that
companies can better utilize IFR to complete information for investors in
determining their investment.
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