INTERNET FINANCIAL REPORTING (IFR) SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Ita Sintyasari; Ratnawati Ratnawati; Yayuk Ngesti Rahayu

Ita Sintyasari
Ratnawati Ratnawati
Yayuk Ngesti Rahayu

Keywords: Profitability, Leverage, Liquidity, and Internet Financial Reporting (IFR)

Abstract

This study aims to determine the effect of profitability, leverage and liquidity on Internet Financial Reporting. The presence of the internet as a media of information gave rise to a new idea in the world of accounting about how to present financial information via the internet, commonly known as Internet Financial Reporting (IFR). The population in this study is banking companies that have been listed on the Indonesia Stock Exchange in 2015-2017. Samples of 10 companies were taken by purposive sampling. The analytical method used in this study is multiple linear regression. The results of this study indicate that partially the profitability variable has a significant effect on Internet Financial Reporting (IFR), the higher the profit generated, it will affect the company in conducting Internet Financial Reporting (IFR). Leverage has a significant effect on Internet Financial Reporting (IFR), the higher the use of debt in a company, it will affect the disclosure of Internet Financial Reporting (IFR). Liquidity has a significant effect on Internet Financial Reporting (IFR), this shows that companies that have a high level of liquidity will tend to be motivated to inform their financial statements as completely and broadly as possible compared to companies with low levels of liquidity.

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