Research Article
The Effect of Public Ownership, Profitability, Company Size and Independent Commissioners on Internet Financial Reporting
@INPROCEEDINGS{10.4108/eai.10-8-2022.2320880, author={Nur Isna Inayati and Septi Mustika Lutfi and Eko Haryanto and Ira Hapsari and Iwan Fakhruddin and Andi Priadi}, title={The Effect of Public Ownership, Profitability, Company Size and Independent Commissioners on Internet Financial Reporting}, proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2022}, month={8}, keywords={internet financial reporting public ownership profitability}, doi={10.4108/eai.10-8-2022.2320880} }- Nur Isna Inayati
Septi Mustika Lutfi
Eko Haryanto
Ira Hapsari
Iwan Fakhruddin
Andi Priadi
Year: 2022
The Effect of Public Ownership, Profitability, Company Size and Independent Commissioners on Internet Financial Reporting
ICBAE
EAI
DOI: 10.4108/eai.10-8-2022.2320880
Abstract
The purpose of this study is to demonstrate how factors such as public ownership, profitability, company size, and independent commissioners affect online financial reporting. The sampel used in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. The sampling technique used is purposive sampling and obtained as many as 84 sampels that meet the criteria. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it can be concluded that public ownership and profitability have no effect on internet financial reporting, while company size has a positive effect on internet financial reporting and independent commissioners have a negative effect on internet financial reporting.