PENGARUH INTERNET FINANCIAL REPORTING DAN TINGKAT PENGUNGKAPAN INFORMASI MELALUI WEBSITE TERHADAP FREKUENSI PERDAGANGAN SAHAM PERUSAHAAN YANG TERDAFTAR DI INDEKS KOMPAS 100 PERIODE 2013-2017

Hanifa Sri Nuryani,Nurul Apriani,Reza Muhammad Rizqi

doi:10.37673/jmb.v2i1.281

Abstract

This study aims to examine the effect of Internet Financial Reporting and the Level of Disclosure of Information Through Websites Against the Frequency of Stock Trading of Companies Listed in the Kompas 100 Index of 2013- 2107. This research is quantitative research. The data collection method used in this study is the study of documentation on Indonesian Stock Exchange (Idx) facts in 2013-2017 to obtain stock trading frequency recapitulation during 2013-2017, literature study to collect data as a theoretical basis and observing websites to see website addresses company. The sampling technique uses purposive sampling. Data analysis used is multiple linear regression analysis. Based on the results of the study it can be concluded that Internet Financial Reporting affects the frequency of trading in company shares, and the level of disclosure of information through the website does not affect the frequency of trading in company shares. So, it can be said that companies that implement IFR have a higher frequency of trade than companies that do not implement IFR. While the level of website information disclosure is not enough to provide complete information to investors as the party who will assess the company's performance and prospects in the future and make decisions regarding investment.

Highlights

1*Fakultas Ekonomi dan Bisnis Universitas Teknologi Sumbawa 2Dosen Fakultas Ekonomi dan Bisnis Universitas Teknologi Sumbawa 3Dosen Fakultas Ekonomi dan Bisnis Universitas Teknologi Sumbawa
This study aims to examine the effect of Internet Financial Reporting and the Level of Disclosure of Information Through Websites Against the Frequency of Stock Trading of Companies Listed in the Kompas 100 Index of 20132107
The data collection method used in this study is the study of documentation on Indonesian Stock Exchange (Idx) facts in 2013-2017 to obtain stock trading frequency recapitulation during 2013-2017, literature study to collect data as a theoretical basis and observing websites to see website addresses company

Summary

LANDASAN TEORI

Internet Financial Reporting adalah suatu cara yang dilakukan perusahaan untuk mencantumkan informasi keuangannya melalui internet atau website yang dimiliki perusahaan (Ashbaugh et al, 1999). Investor suatu perusahaan bukan hanya di dalam negeri saja melainkan juga luar negeri. Salah satu cara perusahaan untuk menarik para investor luar negeri yaitu harus memiliki kualitas yang bagus dan bersaing dengan perusahaan lain baik dalam negeri maupun luar negeri dalam melaporkan informasi keuangan perusahaan melalui Internet Financial Reporting. Setiap negara memiliki kualitas Internet Financial Reporting yang berbeda dengan Negara lain dikarenakan setiap negara tidak memiliki standar atau aturan untuk perusahaan dalam melaksanakan pelaporan keuangan melalui internet. Semakin berkualitas informasi keuangan yang dilaporkan pada Internet Financial Reporting (IFR) semakin banyak pula investor yang tertarik untuk menanamkan modal pada perusahaan (Ema dan Luciana, 2013)

Tingkat Pengungkapan Informasi Melalui Website

Frekuensi Perdagangan Saham

HIPOTESIS PENELITIAN

Tingkat pengungkapan infromasi melalui website

Estima n te

Standardi zed Coefficie nts

Model t

Squa Estimat re e

Asosiasi Penyelenggara Jasa

Multivariate dengan program IBM

Findings

Pernyataan Standar Akutansi