The Effect of Public Ownership, Profitability, Company Size and Independent Commissioners on Internet Financial Reporting

Abstract

The purpose of this study is to demonstrate how factors such as public ownership, profitability, company size, and independent commissioners affect online financial reporting. The sampel used in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. The sampling technique used is purposive sampling and obtained as many as 84 sampels that meet the criteria. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it can be concluded that public ownership and profitability have no effect on internet financial reporting, while company size has a positive effect on internet financial reporting and independent commissioners have a negative effect on internet financial reporting.

Pengaruh Risiko Sistematik, Tingkat Kepemilikan Saham, dan Company Growth Terhadap Internet Financial Reporting

“…Sehingga, penelitian ini tidak mendukung hasil penelitian (Akram & Santioso, 2022) yang menyatakan adanya pengaruh positif antara kepemilikan saham dan internet financial reporting. Namun, hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh (Inayati et al, 2022) dan (Diatmika & Yadnyana, 2017), bahwa kepemilikan saham publik berpengaruh negatif terhadap internet financial reporting.…”