PENGARUH LEVERAGE, PROFITABILITAS, DAN KEPEMILIKAN SAHAM OLEH PUBLIK TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA PERUSAHAAN SEKTOR INFRASTRUKTUR (Studi empiris pada perusahaan sektor Infrastruktur yang terdaftar di BEI tahun 2019)

This study aims to determine empirically the effect of leverage, profitability and share ownership by the disclosure of internet financial reporting in infrastructure sector companies. The population in this study is the infrasturcture sector companies listed on the Indonesia Stock Exchange in 2019. The technique used in this study uses a purposive sampling technique and a sample of 61 companies is obtained. This type of reseacrh is associative reseacrh, the data used are primary data anda secondary data. This study uses multiple linear regression data analysis techniques and classical assumption test. Hypothesis testing using the coefficient of determination R2, simultan F test and partial T test using the IBM SPSS 25 program. From the results of data analysis that has been carried out that in this study proves that leverage and profitability variables affect IFR disclosure while the variable of share ownership by the public does not affect the disclosure of IFR