The Effect of Internet Financial Reporting Disclosure on Company Value through Profitability, Company Size and Leverage as Mediation Variables on the Indonesian Stock Exchange (2019-2024)

This study aims to analyze the effect of Internet Financial Reporting (IFR) disclosure on the value of companies with profitability, company size, and leverage as mediating variables in the infrastructure sector listed on the Indonesia Stock Exchange in 2019-2024. The research uses a quantitative approach with secondary data obtained from the company’s financial statements and annual reports. Model and hypothesis testing were carried out using the Partial Least Square (PLS) method with the help of SmartPLS 3.0 software. Samples were selected by purposive sampling. The results show that IFR disclosure has a significant effect on company size, but does not affect profitability, leverage, or company value directly. Profitability and company size have a positive effect on the company’s value, while leverage has no effect. In mediation analysis, only the siz e of the company is able to mediate the relationship between IFR and the company’s value, while profitability and leverage do not act as mediators.