Karakteristik Perusahaan dan Good Corporate Governance Sebagai Determinan Internet Financial Reporting di Indonesia

Abstract This study aims to determine the effect of company characteristics and corporate governance on internet financial reporting in pharmaceutical companies Indonesia for 2015-2019 period. Variables The examined this are size, profitability, liquidity, leverage registered age, while is measured by structure public ownership size board commissioners. sampling method used was purposive method. number sampled were 8 listed IDX data secondary data. analysis research logistic regression. results indicate that liquidity have an timeliness IFRs. However, do not affect