Abstract

This study aims to determine the effect of Company Size, Profitability, Liquidity, Leverage, and Size of the Board of Commissioners on the timeliness of Internet Financial Reporting and its comparisons in pharmaceutical companies in Indonesia and Singapore for the 2015-2018 period. The sampling method used was purposive sampling method. The number of companies sampled in this study were 8 pharmaceutical companies listed on the IDX and 8 pharmaceutical companies listed on SGX in the 2015-2018 period. The data used are secondary data. The data analysis method used in this research is logistic regression. The results of this study indicate that company size has an effect on IFR in pharmaceutical companies listed on the IDX for the 2015-2018 period. Profitability has an effect on IFR in pharmaceutical companies listed on the IDX for the 2015-2018 period. Liquidity affects IFR in pharmaceutical companies listed on the IDX for the 2015-2018 period. Leverage affects IFR in pharmaceutical companies listed on the IDX for the 2015-2018 period. The size of the Board of Commissioners has an effect on IFR in pharmaceutical companies listed on the IDX for the 2015-2018 period.Company size affects IFR in pharmaceutical companies listed on the Singapore Exchange for the 2015-2018 period. Profitability has an effect on IFR in pharmaceutical companies listed on the Singapore Exchange for the 2015-2018 period. Liquidity affects IFR in pharmaceutical companies listed on the Singapore Exchange for the 2015-2018 period. Leverage has an effect on IFR in pharmaceutical companies listed on the Singapore Exchange for the 2015-2018 period. The size of the Board of Commissioners affects IFR in pharmaceutical companies listed on the Singapore Exchange for the 2015-2018 period. Indonesia has better Internet Financial Reporting quality than Singapore.