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All Journal Jurnal Akuntansi Syariah
Wati, Kharisma Dheni
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Economics, Econometrics & Finance

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CORPORATE INTERNET REPORTING: DITINJAU DARI UKURAN PERUSAHAAN, KINERJA KEUANGAN, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL Wati, Kharisma Dheni; Citradewi, Adelina
Jaksya: Jurnal Akuntansi Syariah Vol 3, No 1 (2025): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v3i1.14724

Abstract

This research aims to determine the role of company size, financial performance, leverage, and institutional ownership on corporate internet reporting. This research uses a type of library research. This research uses a quantitative approach by utilizing secondary data in the form of company annual financial reports. The population in this research is all companies in the basic industrial and chemical sectors registered on the IDX in 2022, totaling 91 companies. Sampling used a purposive sampling method and a total sample of 44 companies was obtained. Data analysis techniques use descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results state that the variable that influences corporate internet reporting is company size, while the variables that do not influence corporate internet reporting are financial performance, leverage and institutional ownership.
Co-Authors Adelina Citradewi