THE INFLUENCE OF LEVERAGE, LIQUIDITY, COMPANY SIZE AND ACTIVITY RATIO ON INTERNET FINANCIAL REPORTING

Abstract

This study aims to test empirically the influence of leverage, firm size liquidity, and activity ratios on Internet financial reporting. The population of this research is real estate and property sector companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used was the purposive sampling method with the final sample results being 60 observations. The data analysis technique in this study used panel data regression analysis and the data was processed with the help of the SPSS Version 26 program. The results of this study indicate that liquidity and company size have a positive effect on Internet financial reporting, while leverage and activity ratios have no effect on Internet financial reporting.