Profitability, Liquidity, Leverage Ratio Analysis of Internet Financial Reporting
Asian Journal of Economics, Business and Accounting · pp. 41–49 · Published 22 Sep 2020
10.9734/ajeba/2020/v17i430268Abstract
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.
Cited by 4
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