Pengaruh Internet Financial Reporting dan Tingkat Pengungkapan Informasi Website terhadap Frekuensi Perdagangan Saham Perusahaan Property dan Real Estate yang terdapat di Bursa Efek Indonesia

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ABSTRAK

PENGARUH INTERNET FINANCIAL 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.

Universitas Sumatera Utara

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ABSTRACT

THE INFLUENCE OF INTERNET FINANCIAL REPORTING AND THE
LEVEL OF WEBSITES INFORMATION DISCLOSURE ON FREQUENCY
TRADING STOCK OF PROPERTY AND REAL ESTATE COMPANY THAT
LISTED IN INDONESIA STOCK EXCHANGE

This study was aimed to examine how the influence of Internet 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.

Universitas Sumatera Utara