Pengaruh Environmental Impact, Role Duality, Firm Size, Firm Age Terhadap Kelengkapan Informasi Internet Financial Reporting (Studi Kasus pada Perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023)
Abstract
Internet Financial Reporting (IFR) adalah media yang paling efektif dan cepat untuk melaporkan berbagai aktivitas
perusahaan, baik itu terkait informasi keuangan, bisnis, maupun informasi non-keuangan lainnya. Studi ini bertujuan
untuk mengevaluasi pengaruh environmental impact, role duality, firm size, dan firm age terhadap kelengkapan
informasi internet financial reporting. Pengambilan sampel purposif digunakan dalam penelitian ini, dan 128 observasi
dari 32 perusahaan infrastruktur yang terdaftar di BEI saat masa 2020-2023 diperoleh. Dengan memakai perangkat lunak EViews 12, analisis yang dilakukan dalam penelitian ini meliputi regresi data panel dan analisis deskriptif. Temuan studi
memperlihatkan jika secara simultan environmental impact, role duality, firm size, dan firm age berpengaruh signifikan
terhadap kelengkapan informasi internet financial reporting. Secara parsial environmental impact dan firm age
berpengaruh signifikan terhadap kelengkapan informasi internet financial reporting. Sedangkan role duality dan firm
size tidak berpengaruh signifikan terhadap kelengkapan informasi internet financial reporting.
Kata Kunci- internet financial reporting, environmental impact, role duality, firm size dan firm age.
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