期刊名称：Asian Journal of Economics, Business and Accounting
印刷版ISSN：2456-639X
出版年度：2020
卷号：17
期号：4
页码：41-49
DOI：10.9734/ajeba/2020/v17i430268
语种：English
出版社：Sciencedomain International
摘要：This study examines the effect of Profitability, Liquidity, Leverage on Internet Financial Reporting and Company Size as Moderating variables. The population in this study were various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018, totaling 23 companies. The design in this study uses causal research, namely research that aims to determine the effect of the Profitability Ratio, Liquidity, Leverage, on Internet Financial Reporting and Company Size as moderating variables. The results of this study indicate that Profitability, Liquidity to Internet Financial Reporting cannot be moderated by Company Size, while Debt To Equity Ratio to Internet Financial Reporting can be moderated by Company Size. The effect of Profitability, Liquidity, and leverage on the Internet Financial Report, moderated by Company Size, produces different assessments. Partially, company size can strengthen the relationship between profitability, liability, leverage, and Internet Financial Reporting. And profitability and liquidity on Internet Financial Reporting cannot be moderated by company size, while leverage on Internet financial reporting can be moderated by company size.
