Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Reputasi Auditor terhadap Internet Financial Reporting pada Perusahaan Manufaktur Sub Sektor Industri dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020

Abstract

This study aims to determine “The Effect of Profitability, Leverage, Company Size, and Auditor Reputation on Internet Financial Reporting in Industrial and Chemical Sub Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2017-2020”. This type of research is causal associative. The type of data in this study is secondary data. The population in this study were 73 industrian and chemical sub sector manufacturing companies. The sample in this study were 45 industrian and chemical sub sector manufacturing companies with the 2017-2020 period of 4 years of research. The sample selection method is purposive sampling method. Research data processing using SPSS software. The analysis used is Logistic Regression Analysis. The results of this study are leverage and size company have positive effect and significant on internet financial reporting in industrial and chemical sub sector manufacturing companies listed on the Indonesia Stock Exchange, while the profitability and auditor reputation have no significant effect on internet financial reporting in industrial and chemical sub sector manufacturing companies listed on the Indonesia Stock Exchange