HOW DOES THE EFFECT OF COMPANY SIZE, PROFITABILITY, LEVERAGE, AND LIQUIDITY TOWARD INTERNET FINANCIAL REPORTING?

Rani Raharjanti

Abstract


Internet Financial Reporting (IFR) refers to the practice adopted by companies to disclose their financial accounts via their own websites. The objective of this study was to investigate the impact of firm size, profitability, leverage, and liquidity on Internet Financial Reporting (IFR). The employed data collection approaches encompass documentation studies and website observations. The study's sample consists of eight companies observed over a period of six years, resulting in a total of 48 data points. The employed sample methodology is purposive sampling, and the subsequent analysis was conducted utilizing the SPSS software. The empirical findings indicate a favorable relationship between business size characteristics and Internet Financial Reporting (IFR). On the other hand, profitability, leverage, and liquidity exhibit a lack of favorable influence.

 


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DOI: http://dx.doi.org/10.48042/jurakunman.v17i1.298

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Jurakunman (Jurnal Akuntansi dan Manajemen)
Print ISSN 2086-681X /Online ISSN 2654-8216

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