PENGARUH INTERNET FINANCIAL REPORTING DAN TINGKAT PENGUNGKAPAN INFORMASI WEBSITE TERHADAP FREKUENSI PERDAGANGAN SAHAM PERUSAHAAN
Abstract: Because of rapidly
growth of internet technology, communication through internet has been adopted
by business sector as important tool to share information. Growth of
information technology especially internet influenced traditional form of
company information disclosure until additional media to disclose financial
information that which is Internet Financial Reporting (IFR) has emerged. Then,
there are efforts of companies to reduce asymmetry information by disclose
information about companies. This research has objective to know the influence
of IFR practice and degree of information disclosure on website to frequency of
trading stock of company.
This research use cross sectional data. The amount of sample is 100
company on Kompas100 index until end of 2009. Linear Regression is used to find
out the impact of IFR practice and degree information of website to trading
stock frequency of company. This research show that there is impact of IFR
practice and degree of information disclosure on website to trading stock
frequency of company.
Keywords: Internet Financial
Reporting; degree of information disclosure; frequency of trading stock
Penulis: dul muid, febrian
hargyantoro
Kode Jurnal: jpakuntansidd120535
