Determinants of Internet Financial Reporting Disclosure in Islamic commercial banks in Indonesia

Abstract

The aims of this research is to analyze the factors that influence Internet Financial Reporting Disclosure (IFRD) at Islamic Commercial Banks in Indonesia for the period 2018-2022. The independent variables studied were company age, company size, profitability, and public ownership. This study used purposive sampling method and obtained 12 Islamic Commercial Banks in Indonesia as samples. The analysis technique used is panel data regression with e-views 12 software. The tests carried out are Chow test, Hausman test, classical assumption test, model feasibility test, and hypothesis testing. The assessment of Internet Financial Reporting Disclosure uses 49 indicators. The results showed that company size as measured by log Total Asset and public ownership have a positive effect on Internet Financial Reporting Disclosure while company age and profitability as measured by ROA do not affect IFRD.