Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Likuiditas dan Kepemilikan Publik Terhadap Internet Financial Reporting pada Perusahaan Pertambangan yang Terdaftar pada Bursa Efek Indonesia (BEI) 2018-2021

Abstract

This study aims to determine whether Profitability, Leverage, Company Size, Liquidity, and Public Ownership have a simultaneous and partial effect on Internet Financial Reporting for mining companies listed on the IDX in 2018-2021. This research was conducted by collecting data through the company's personal website and the Indonesian Stock Exchange (IDX). The data studied are mining companies listed on the Indonesia Stock Exchange (IDX) for 2018-2021. The analysis process carried out is the classical assumption test and then hypothesis testing is carried out. The statistical method used is multiple linear regression. Based on the research results obtained, it shows that all variables simultaneously influence Internet Financial Reporting. The results of the study partially show that the variables Leverage, Company Size and Liquidity have no effect on Internet Financial Reporting. Partially the Profitability and Public Ownership variables affect Internet Financial Reporting for mining companies listed on the IDX in 2018-2021.