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This observational analysis reveals positive effects of company size on information disclosure in public firms, suggesting the need for enhanced transparency.
This study aims to determine the effect of company size, company age, profitability, and leverage on the level of website-based corporate information disclosure. The population of this study was all companies listed on the Indonesia Stock Exchange. The sampling technique in this study used a purposive sampling method with a final sample of 688 companies. Data collection in this study used a content analysis method and data processing using the SPSS 27 application using multiple linear regression analysis. The results of this study indicate that search size has a positive and significant effect on the level of website-based corporate information disclosure. Meanwhile, the other three independent variables, namely company age, profitability, and leverage, do not have a significant effect on the level of website-based corporate information dissemination.
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Aisah et al. (2025) studied this question.
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