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

Author

Listed:
  • Revinda Bonita

    (Department of Accounting, Mercu Buana University, Indonesia)

  • Erna Setiany

    (Department of Accounting, Mercu Buana University, Indonesia)

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.

Suggested Citation

  • Revinda Bonita & Erna Setiany, 2022. "The Effect of Company Size, Profitability, Liquidity, Listing Age, and Public Ownership on Internet Financial Reporting," Journal of Economics, Finance and Accounting Studies, Al-Kindi Center for Research and Development, vol. 4(4), pages 28-41, October.
    • Handle: RePEc:alk:jefas0:v:4:y:2022:i:4:id:4113
    DOI: 10.32996/jefas.2022.4.4.4
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