PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2015-2019

Sulastiningsih, Sulastiningsih and Rahmasari, Ajeng Fazri PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2015-2019. In: SEMINAR NASIONAL DAN CALL FOR PAPER 2021: Strategi Pemulihan UMKM Pasca Pandemi Covid-19. STIE Widya Wiwaha, Yogyakarta, pp. 229-246. ISBN 978-623-99100-0-6

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Text 14 (229-246) Sulastiningsih & Ajeng Fazri Rahmasari - PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING.pdf Download (285kB) | Preview

Abstract

Nowadays, the internet has become a necessity for people to support their daily activities. This is also supported by the advancement of information and communication technology. This is used by companies to assist them in disclosing financial reporting (IFR) as a form of accountability to investors, creditors and otherr external parties disclosure. This study aims to analyze the effect of profitability, liquidity, company size, and leverage on disclosure of internet financial reporting on LQ45 index companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019. This study uses 50 samples that have passed the sample criteria that have been set (purposive sampling). The analysis model used is multiple linear regression analysis, which has passed the classical assumption test consisting of normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test using software SPSS 23. The partial test results show that the profitability variable has a significant negative effect on disclosure of internet financial reporting, while the variables of liquidity, company size, and leverage have no significant effect on the disclosure of internet financial reporting. Another result of this study is that profitability, liquidity, company size, and leverage simultaneously have a significant effect on disclosure of internet financial reporting. Keywords: profitability, liquidity, company size, leverage, disclosure of internet financial reporting

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