The Effect of Company Size, Profitability, Liquidity, Listing Age, and Public Ownership on Internet Financial Reporting

Internet Financial Reporting Company Characteristics Profitability Public Ownership

Authors

  • Revinda Bonita
    revindarevi@gmail.com
    Department of Accounting, Mercu Buana University, Indonesia
  • Erna Setiany Department of Accounting, Mercu Buana University, Indonesia
October 1, 2022

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This study examines the effect of firm size, profitability, liquidity, listing age, and public ownership on the disclosure of company financial reporting on their website. The sample of this research is 105 companies taken from consumer cyclicals, consumer non cyclicals, and basic material sector companies in 2019 that meet the criteria. The results showed that firm size affects positively, while profitability, liquidity, company age, and public ownership do not affect internet financial reporting.