Pengaruh Ukuran Perusahaan, Usia Perusahaan, Profitabilitas, dan Leverage terhadap Tingkat Pengungkapan Informasi Korporasi Berbasis Website pada Perusahaan Go Public di BEI

Jurnal Kendali Akuntansi
Vol. 3 No. 3 (2025): Juli: Jurnal Kendali Akuntansi

This study aims to determine the effect of company size, company age, profitability, and leverage on the level of website-based corporate information disclosure. The population of this study was all companies listed on the Indonesia Stock Exchange. The sampling technique in this study used a purposive sampling method with a final sample of 688 companies. Data collection in this study used a content analysis method and data processing using the SPSS 27 application using multiple linear regression analysis. The results of this study indicate that search size has a positive and significant effect on the level of website-based corporate information disclosure. Meanwhile, the other three independent variables, namely company age, profitability, and leverage, do not have a significant effect on the level of website-based corporate information dissemination.