DETERMINAN INTERNET FINANCIAL REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA TAHUN 2016-2019

This study aims to determine how the influence of company size, profitability, liquidity, leverage, and company listing age on the implementation of internet financial reporting (IFR). The object of this research is a company listed on Indeks Saham Syariah Indonesia (ISSI) in 2016-2019. The method used in this research is purposive sampling and using judgment sampling technique of 57 companies. The type of data used is secondary data by accessing the sample companies' financial reports. The testing technique in this study used logistic regression analysis. The results of the hypothesis test show that the variables of company size, profitability, leverage, and listing age have a significant effect on the application of IFR, while the liquidity variable has no effect on the application of IFR. Keywords: Interne