Pengaruh Kualitas Pengungkapan Informasi Terhadap Volume Perdagangan Saham Dan Return Saham Studi Empiris Pada Perusahaan Lq-45 Di Bei
Abstract: The influence of
disclosure and time accuracy value is as an indicator to determine information
expression quality degree. The completement of disclosure which has a high
index and time accuracy is faster after auditing. Its give an instruction to
the investors, that is a quality information. It will influence share trade
volume and share return. The purpose of this research is to exam the quality of
information expression toward share -trade volume and share- return at LQ-45
Company in Global Crisis Context since 2008 until 2011. The researcher conducts
the supervision about the circulation of share for 10 days: 5 days before and 5
days after the expression. To analysys
data in this research uses Multiple Linear Regresion Analysis Into two
regression model to know the influence of Information expression quality toward
share-trade volume and share-return.
The result of this reearch indicates that statistically expression
quality which is seen by disclosure
fulfilment and time accuracy of monetary report has a siqnificant influence
< 0,05 toward share-trade volume and share-return. Disclosure fulfilment influence
positively toward share-trade volume. Seeing on time accuracy, expression
quality which influence share-return has a siqnificant influence. On the other
hand disclosure fulfilment has a negative influence toward share-return. All
result indicate that information expression quality which is shown in annual
report is not an important information in giving a good signal to take a
decision for investors to invest, especially in global crisis context.
Penulis: Maristiana Ayu
Kode Jurnal: jpakuntansidd130137
