Analisis Faktor-Faktor yang Mempengaruhi Internet Financial Reporting (Studi Kasus pada Perusahaan Food and Beverage Terdaftar di BEI Tahun 2018-2023)

Abstract

This study aims to determine the influence of Company Size, Profitability, Liquidity, Public Ownership and Age Listings against Internet Financial Reporting on the company food and beverage which is listed on the Indonesia Stock Exchange in 2018-2023. This research is a causal associative research and the data used is secondary data. The population used in this study is all food and beverage companies listed on the Indonesia Stock Exchange in 2018-2023. The sample in this study is 22 food and beverage companies. The sampling technique in this study uses purposive sampling and the data analysis technique used in this study is multiple regression analysis. Based on the results of the study, it is shown that the Company Size variable has a significant positive effect on Internet Financial Reporting. The Profitability variable that is proxied with Return on Asset has a significant effect on Internet Financial Reporting. The Liquidity variable has a significant negative effect on Internet Financial Reporting. Public Ownership Variable that has a significant negative effect on Internet Financial Reporting. The Listing Age variable has a positive effect on Internet Financial Reporting. The results of the Simultaneous Test show that company size, profitability, liquidity, public ownership and listing age have a simultaneous effect on internet financial reporting. The value of Nagelkerke R Square shows that the variables of company size, profitability, liquidity, public ownership and listing age are able to explain the variable of internet financial reporting by 34.8% and the remaining 65.2% explained by other variables outside the research model.