Abstract
Disclosure of Internet Financial Reporting (IFR) makes it easy for users or interestedparties to find financial information through the company's official website. This study aims toreveal the effect of profitability, leverage, and company size on Internet Financial Reportingdisclosure in the pharmaceutical subsector in Indonesia. The population of this research is allpharmaceutical sub-sector companies that are on the Indonesia Stock Exchange until 2021. Thesampling technique used in this study is using the Purposive Sampling method with an observationperiod from 2019 to 2021. The sample data is then analyzed using multiple linear regressionanalysis using SPSS 27.0. The results of the analysis of this study are that the Leverage and FirmSize variables influence IFR, while the Profitability variable does not influence IFR. Meanwhile,the independent variables used in the study simultaneously affect IFR.
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