What type of study is this?

This is a Quantitative study (also classified as: Partial Least Square).

The Effect of Internet Financial Reporting Disclosure on Company Value through Profitability, Company Size and Leverage as Mediation Variables on the Indonesian Stock Exchange (2019-2024)

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Quantitative analysis reveals mediation effects of company size on IFR and company value in Indonesia.

Internet financial reporting disclosure significantly impacts company size, enhancing value indirectly.
Company size positively influences company value, while profitability and leverage do not mediate effectively.
Partial Least Square method was utilized for hypothesis testing with secondary data from financial reports.
Findings indicate that only company size can mediate the relationship between IFR and company value.

Nirmala et al. (2025) studied this question.

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View Full Paper

Ask AI

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Authors

Quantitative analysis reveals mediation effects of company size on IFR and company value in Indonesia.

Internet financial reporting disclosure significantly impacts company size, enhancing value indirectly.
Company size positively influences company value, while profitability and leverage do not mediate effectively.
Partial Least Square method was utilized for hypothesis testing with secondary data from financial reports.
Findings indicate that only company size can mediate the relationship between IFR and company value.

Nirmala et al. (2025) studied this question.

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