Research Article
Internet Financial Reporting and Its Determinants
@INPROCEEDINGS{10.4108/eai.5-8-2020.2301213, author={Azmi Fitriati and Rina Mudjiyanti and Widiati Indra Lestari and Annisa Wafi Iftinan and Ailsa Nadiyah Shabrina}, title={Internet Financial Reporting and Its Determinants}, proceedings={Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2020}, month={10}, keywords={internet financial reporting profitability liquidity firm size firm age leverage}, doi={10.4108/eai.5-8-2020.2301213} }- Azmi Fitriati
Rina Mudjiyanti
Widiati Indra Lestari
Annisa Wafi Iftinan
Ailsa Nadiyah Shabrina
Year: 2020
Internet Financial Reporting and Its Determinants
ICBAE
EAI
DOI: 10.4108/eai.5-8-2020.2301213
Abstract
The purpose of this study is to examine the impact of profitability, liquidity, firm size, firm age, and leverage on internet financial reporting (IFR). The population used is the financial sector company listed on the Indonesia Stock Exchange (IDX) 2015-2018. Samples were taken using the purposive sampling technique. Data analysis using multiple regression. Regression models must fulfill several assumptions (normality, homoscedasticity, no multicollinearity, and no autocorrelation), F-test, and test of determination (R2). Hypotheses testing using t-test with α (5%). The results of the study showed statistically profitability and leverage negatively affect IFR. Liquidity and firm size positively affect IFR. While statistically, the firm age does not affect IFR. Regression models can be used to predict the impact of profitability, liquidity, firm size, firm age, and leverage on IFR. Companies with low profitability or high leverage try to maintain their reputation by expanding the disclosure of other financial information through IFR. Companies that have good news want to immediately share it through IFR, otherwise if there is bad news.