The Effect of Firm Size, Profitability, Public Share Ownership, and Leverage on Internet Financial Reporting (IFR) Disclosure

Abstract

This study examines the effect of firm size, profitability, public share ownership, and leverage on Internet Financial Reporting (IFR) disclosure among energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The analysis focuses on the content aspect of IFR disclosure. Using a quantitative approach and purposive sampling technique, 53 companies were selected as the research sample. Data were analyzed using multiple linear regression. The findings reveal that firm size, profitability, public share ownership, and leverage simultaneously have a significant influence on IFR disclosure. The study highlights the role of IFR in enhancing transparency and accountability, which can contribute to better corporate governance and, ultimately, support economic opportunities and social mobility.