Company Size, Leverage, and Profitability Effects on Internet Financial Reporting

Abstract

Financial information reporting via the internet has become an important means for business entities that present financial data through digital platforms. This study analyzes company size, leverage, and profitability impacts on internet financial reporting implementation in the food and beverage industry listed on the Indonesia Stock Exchange during 2020-2023. Employing quantitative methodology with purposive sampling, 23 companies were selected as research samples. Data analysis includes descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. Empirical findings reveal that company size, leverage, and profitability exert positive and significant influences on internet financial reporting practice, explaining 45.3% variance, with the remaining 54.7% influenced by unexamined factors.