Pengaruh Ukuran dan Umur Perusahaan Terhadap Internet Financial Reporting Dengan Profitabilitas Sebagai Variabel Moderating (Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2019)

The internet has brought many major changes, one of which includes changes in the delivery of company information in submitting its financial statements. This study aims to examine and analyze the effect of company size and age on internet financial reporting with profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2019. The sample collection method used the purposive sampling method. The number of samples used as many as 131 companies. The analytical method used is multiple linear regression. From this research, it can be concluded that the results of the t test show that the size of the company and the age of the company's listing have no effect on internet financial reporting. Profitability does not moderate the relationship between company size and internet financial reporting, but profitability does moderate the relationship between internet financial reporting company listing age