Financial Drivers of IT Governance Disclosure: Evidence from Indonesian Listed Firms
DOI:
https://doi.org/10.17977/%20um004v13i12026p055Keywords:
IT Governance, Disclosure, Profitability, Leverage, Firm SizeAbstract
Purpose: This study aims to examine and analyze the effects of profitability, leverage, and firm size on IT governance disclosure among companies in the financial sector listed on the Indonesia Stock Exchange during the 2022–2024 period.
Method: This study employs a quantitative approach, using multiple linear regression for data analysis. The sampling technique used was purposive sampling, resulting in a sample of 76 companies, for a total of 228 observations.
Findings: The results indicate that IT governance disclosure generally improved over the study period. Empirically, profitability, leverage, and firm size have a positive and significant effect on IT governance disclosure.
Originality/Value: Filling the gap in the literature on IT governance disclosure by utilizing financial factors in the context of voluntary disclosure.
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