Faktor Faktor yang Mempengaruhi Internet Financial Reporting pada Perusahaan Manufaktur

This study aims to analyze the factors that influence the implementation of Internet Financial Reporting (IFR) in manufacturing companies listed on the Indonesia Stock Exchange in 2018. The variables examined in this study are company size, profitability, liquidity, and leverage. The samples used were 124 companies. Sampling using a purposive sampling method. Data analysis was performed using SPSS 23 by testing normality, descriptive statistics, heteroscedasticity, multicollinearity, autocorrelation, multiple regression, coefficient of determination, F test, and t test. The results showed that profitability has an influence on the application of IFR. While profitability, liquidity, and leverage variables have no influence on the application of IFR