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The accountants are demanded to have competent competence in making financial statements that are technically and technologically qualified. So in the era of industrial revolution 4.0, the accountant profession is also required to understand big data that stores a lot of information, not only financial data but also non-financial aspects. According to Abdillah (2016) states that Internet Financial Reporting is one of the voluntary disclosures because no regulations are governing what content should be presented by the company's website. Most publicly listed companies have a personal website that provides essential company information. In conclusion, an accountant profession must understand the internet financial reporting system or disclosure of corporate financial reporting through the company's website is one of the methods that must be studied by the accounting profession. This study aims to examine the effect of Return on Equity, Quick Ratio, and Debt to Equity Ratio on Internet Financial Reporting and Company Size as a Moderating Variable. The results of this study indicate that Return on Equity, Quick Ratio to Internet Financial Reporting cannot be moderated by Company Size, whereas Debt to Equity Ratio to Internet Financial Reporting can be reduced by Company Size.

saudi journal of economics and finance

Analysis of Ratio Return on Equity, Quick Ratio, Debt to Equity Ratio, Towards Internet Financial Reporting and Size of Companies As Moderating Variables (Empirical Study on Sub Sectors of Various Industries Listed in Indonesia Stock Exchange)