Company Characteristics on Internet Financial Reporting (IFR) : Evidence From Indonesian Companies
Corresponding Author(s) : Wiwit Hariyanto
Prosiding International Conference on Sustainable Innovation (ICoSI),
Vol. 3 No. 2 (2023)
Abstract
Introduction - Financial reporting on the internet is voluntary (voluntary disclosure). The use of financial ratios can describe the good or bad condition of a company, which means, financial ratios become one of the benchmarks for financial statements published through the website. Purpose - The purpose of this research is to examine The Influence of Company Size, Profitability, Liquidity, Leverage, Company Age, On Internet Financial Reporting on LQ45 Companies Listed on the Stock Exchange for the 2019-2021 Period. Further research is needed to complement previous research on stock prices that have been conducted in Indonesia. Methodology/Approach - This study uses the variable Company Size, Profitability, Liquidity, Leverage, Company Age, And Internet Financial Reporting . This study uses quantitative research with secondary data as a data source. The population in this study are LQ45 companies listed on the IDX. The sample in this study used purposive sampling method. In this study using logistic regression analysis technique because the dependent variable is qualitative data using a dummy variable and the independent variable is a combination of metric and nonmetric. Findings - Based on the test results show that the characteristics of companies with company size indicators have no effect on the timeliness of Internet Financial Reporting , company characteristics with profitability indicators have no effect on the timeliness of internet financial reporting , company characteristics with liquidity indicators have a negative effect on the timeliness of internet financial reporting , company characteristics with Leverage Indicator has a negative effect on the timeliness of Internet Financial Reporting , Company Characteristics with the Company's Registered Age Indicator has no effect on the timeliness of Internet Financial Reporting Originality/ Value/ Implication – This study uses LQ45 companies listed on the IDX for the 2019-2021 period
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