PENGARUH KEPEMILIKAN SAHAM OLEH PUBLIK, PROFITABILITAS, FINANCIAL LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING (IFR)

This research aims to analyze the influence of public share ownership, profitability, financial leverage, and company size on internet financial reporting (IFR) disclosures in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2023. Public share ownership is measured using the number of shares owned by the public divided by the total number of company shares, profitability is measured by Return on Assets (ROA), financial leverage is measured using the Debt to Equity Ratio (DER), while company size is measured by the company's total assets. Internet financial reporting (IFR) disclosure is measured by adding up four components, namely content + timelines + technology + user support. The sample collection technique was purposive sampling to obtain as many as 70 companies. This research uses a multiple linear regression model with the IMB SPSS 30 tool. The research results show that public share ownership and profitability have no effect on internet financial reporting (IFR) disclosure, while financial leverage and company size have an effect on internet financial reporting (IFR) disclosure.