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

Authors

  • Revinda Bonita Department of Accounting, Mercu Buana University, Indonesia
  • Erna Setiany Department of Accounting, Mercu Buana University, Indonesia

DOI:

https://doi.org/10.32996/jefas.2022.4.4.4

Keywords:

Internet Financial Reporting, Company Characteristics, Profitability, Public Ownership

Abstract

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.

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Published

2022-10-01

Issue

Vol. 4 No. 4

Section

Research Article

License

Copyright (c) 2022 Journal of Economics, Finance and Accounting Studies

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

Bonita, R., & Setiany, E. (2022). The Effect of Company Size, Profitability, Liquidity, Listing Age, and Public Ownership on Internet Financial Reporting. Journal of Economics, Finance and Accounting Studies , 4(4), 28-41. https://doi.org/10.32996/jefas.2022.4.4.4