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ABSTRAK
PENGARUH INTERNET F INANCIAL REPORTING DAN TINGKAT PENGUNGKAPAN INFORMASI WEBSITE TERHADAP
FREKUENSI PERDAGANGAN SAHAM DI PERUSAHAAN PROPERTY DAN
REAL ESTATE YANG TERDAPAT DI BURSA EFEK INDONESIA
Penelitian ini bertujuan untuk meneliti bagaimana pengaruh Internet Financial Reporting dan tingkat pengungkapan informasi website terhadap frekuensi perdagangan saham perusahaan. Adapun perusahaan yang diteliti adalah perusahaan property dan real estate yang terdapat atau terdaftar di Bursa Efek Indonesia selama tahun 2012-2014. Teknik analisis data yang digunakan di dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan program SPSS.
Terdapat tiga jenis variabel yang digunakan di dalam penelitian ini. Terdiri dari dua variabel independen yaitu: Internet Financial Reporting (IFR) dan tingkat pengungkapan informasi website (INFO), dan satu variabel dependen yaitu frekuensi perdagangan saham perusahaan (SQRTFREK). Jumlah populasi perusahaan property dan real estate yang terdapat di Bursa Efek Indonesia selama tahun 2012-2014 adalah 45 perusahaan. Sampel diambil berdasarkan kriteria tertentu. Berdasarkan kriteria tersebut, diambil jumlah sampel perusahaan property dan real estate sebanyak 41 perusahaan.
Adapun hasil dari penelitian ini adalah: (1) Internet Financial Reporting berpengaruh secara negatif dan tidak signifikan terhadap frekuensi perdagangan saham perusahaan, (2) tingkat pengungkapan informasi website berpengaruh secara positif dan signifikan terhadap frekuensi perdagangan saham perusahaan, (3) Internet Financial Reporting dan tingkat pengungkapan informasi website tidak berpengaruh signifikan secara serentak terhadap frekeunsi saham perusahaan.
Kata Kunci: Internet Financial Reporting, tingkat pengungkapan informasi website, dan frekuensi perdagangan saham perusahaan.
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ABSTRACT
THE INF LUENCE OF INTERNET F INANCIAL REPORTING AND THE LEVEL OF WEBSITES INF ORMATION DISCLOSURE ON F REQUENCY TRADING STOCK OF PROPERTY AND REAL ESTATE COMPANY THAT
LISTED IN INDONESIA STOCK EXCHANGE
This study was aimed to examine how the influence of Inter net Financial Reporting and the level of websites information disclosure on the frequency of company trading stock. The company in this research are property and real estate companies contained or listed in Indonesia Stock Exchange during the years of 2012-2014. The techniques of data analysis used in this research is multiple linear regression analysis using SPSS.
There are three types of variables used in this study. Consists of two independent variables, namely: Internet Financial Reporting (IFR) and the level of websites information disclosure (INFO), and the dependent variable is the frequency of company trading stock (SQRTFREK). Total population of property and real estate companies that listed in Indonesia Stock Exchange during the years of 2012-2014 was 45 companies. Samples were taken based on certain criteria. Based on these criteria, the number of samples that taken from property and real estate companies as many as 41 companies.
The results of this study are: (1) Internet Financial Reporting has negative and not significant effect on frequency of company trading stock, (2) the level of website information disclosure has positive and significant effect on frequency of company trading stock, (3) Internet Financial Reporting and level of websites information disclosure has no significant simultaneously effect on the frequency of the company trading stock.
Keywords: Internet Financial Reporting, the level of websites information disclosure, and the frequency of company's trading stock.
