Pengaruh Profitabilitas, Leverage, Kepemilikan Manajerial, dan Ukuran Perusahaan Terhadap Internet Financial Reporting (IFR) pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia

Abstract

The aim of this research is to determine and analyze the influence of profitability, leverage, managerial ownership, and company size on internet financial reporting (IFR) in Transportation and Logistics Companies listed on the Indonesia Stock Exchange. This research is causal associative research and the type of data used is quantitative data. The population of this research is transportation and logistics sector companies listed on the Indonesia Stock Exchange. The sample in this research consisted of 28 companies over a 3 year period. The data analysis technique used is panel data linear regression using eviews-12. The results of this research simultaneously show that profitability, leverage, managerial ownership and company size have a significant effect on internet financial reporting. Partially, profitability and managerial ownership have a negative and significant effect on internet financial reporting, leverage has a positive and significant effect on internet financial reporting, and company size has a negative and insignificant effect on internet financial reporting.