ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA PERUSAHAAN SUBSEKTOR FARMASI DI INDONESIA

Abstract

Disclosure of Internet Financial Reporting (IFR) makes it easy for users or interested
parties to find financial information through the company's official website. This study aims to
reveal the effect of profitability, leverage, and company size on Internet Financial Reporting
disclosure in the pharmaceutical subsector in Indonesia. The population of this research is all
pharmaceutical sub-sector companies that are on the Indonesia Stock Exchange until 2021. The
sampling technique used in this study is using the Purposive Sampling method with an observation
period from 2019 to 2021. The sample data is then analyzed using multiple linear regression
analysis using SPSS 27.0. The results of the analysis of this study are that the Leverage and Firm
Size variables influence IFR, while the Profitability variable does not influence IFR. Meanwhile,
the independent variables used in the study simultaneously affect IFR.