Track: Data Analytics

Abstract

The fast development of the internet nowadays attracts many companies to start using the internet to deliver information about company financial or nonfinancial information. Using the company website because of lower cost and pervasiveness. This study aims to determine the leverage ratio, profitability ratio, and listing age of banking companies listed on IDX 2013-2017. It significantly affects how banking companies use internet financial reporting. This study uses a statistic descriptive test, classic assumption test as normality test, multicollinear test, heteroscedasticity test, and autocorrelation test. The multiple linear regression and hypothesis tests, both partial t-test and simulant f-test are done using 127 samples from 27 banking companies. This study shows a significant effect on leverage, profitability, and listing age. For partial test from three variables shows that only listing age has a significant impact on internet financial reporting, profitability and leverage have no considerable effect on internet financial reporting.