Pengaruh Internet Financial Reporting (IFR) dan Return Saham terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII)

This study aims to examine the effect of Internet Financial Reporting (IFR) and Stock Returns on Firm Value, with Firm Size as a Moderating Variable, in Companies Listed on the Jakarta Islamic Index (JII). This study uses secondary data obtained from company annual reports and IDX annual reports. The population in this study are companies listed on the Jakarta Islamic Index (JII) during the 2021-2024 period. The method used in this study is the purposive sampling method. The number of samples obtained during the 2021-2024 period is 68 samples. This study uses SPSS version 22 as a statistical test tool to test descriptive statistics, classical assumption tests, hypothesis tests. Multiple linear regression tests, and the hayes process tests. The results indicate that (1) IFR has a negative effect on firm value, (2) Stock returns have a positive effect on firm value, (3) firm size does not moderate the relationship between IFR and firm value, and (4) firm size does not moderate the relationship between stock returns and firm value.