PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP INTERNET FINANCIAL REPORTING PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Abstract

This study aims to examine the effect of profitability and firm size on the disclosure of internet  financial  reporting  companies  in  Indonesia,  especially  manufacturing  companies.  The data used are external secondary data in the form of financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange in 2016. Selection of samples by purposive sampling method and obtained 96 companies. Data analysis techniques used are logistic  regression  analysis.  Test  results  show  that  profitability  has  a  significant  positive  effect on IFR, while firm size has positive effect not significant to IFR. Basically IFR is influenced by how  much  sense  of  responsibility  of  a  company  in  complying  with  the  rules  set  by  Bapepam- LK regarding the disclosure of information in particular and how big the responsibility of the company in providing information about the condition of the company to the public or parties with the interest of the company not how The size of the company.