Citation:

Deannes Isynuwardhana, Kevin Stevanus. "The Effect of Listing Age, Profitability, and Public Share Ownership on Internet Financial Reporting" International Research Journal of Economics and Management Studies, Vol. 2, No. 3, pp. 67-70, 2023.

Abstract:

The dissemination of information and communication via the firm website is known as internet financial reporting. Companies disclose internet financial reporting by making financial report information available to the public on their websites. This study investigates the impact of public ownership, listing age, and profitability on online financial reporting. 16 firms from the Apparel & Luxury Goods sub-sector that were listed on the Indonesia Stock Exchange between 2018 and 2022 were utilised as a sample in this study. Descriptive analysis and panel data regression were the types of analysis used in this study. The test's findings suggest that the age of listing and public ownership have a favourable impact on financial reporting on the internet. Profitability, however, has no impact on financial reporting on the internet.

References:

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Keywords:

Internet Financial Reporting, Public Ownership, Profitability, Listing Age.