scholarly journals EFFECT OF INTERNET FINANCIAL REPORTING AND COMPANY SIZE ON STOCK TRADING VOLUME AT LQ45 COMPANY IN INDONESIA STOCK EXCHANGE

2019 ◽  
Vol 7 (3) ◽  
pp. 527-533
Author(s):  
Suryanto .
Keyword(s):  
Financial Reporting ◽  
Trading Volume ◽  
Stock Exchange ◽  
Financial Statements ◽  
Statistical Test ◽  
Research Data ◽  
Coefficient Of Determination ◽  
Company Size ◽  
Analysis Method ◽  
Stock Trading

Purpose of Study: The research aims to determine and study the effect of the application of internet financial reporting and the size of the company to the trading volume of shares in companies listed in the LQ45 Index in Indonesia Stock Exchange. Methodology: The method used in this research is descriptive verification with a quantitative approach. Sampling used in this research is saturated sampling, as many as 63 companies become sample in this research. The object of research studied is the company website LQ45 along with the financial statements of each company. The research data is obtained from financial and non-financial information from the company website and financial data from IDX Fact Year 2012-2014. The analysis method used is panel data test, classical assumption test, multiple regression analysis, coefficient of determination, with the F test statistical test and t-test. Results: The results showed that internet financial reporting and firm size influence simultaneously to stock trading volume while partially, only company size has a significant influence on stock trading volume. Implications/Applications: Internet financial reporting does not affect the volume of stock trading.

DETERMINAN TIMELINESS OF FINANCIAL REPORTING PADA INDUSTRI MANUFAKTUR INDONESIA

2017 ◽  
Vol 2 (1) ◽  
pp. 73
Author(s):  
Mohamad Zulman Hakim
Keyword(s):  
Financial Reporting ◽  
Manufacturing Industry ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Return On Assets ◽  
Financial Report ◽  
Independent Variables ◽  
Equity Ratio

This study aims to prove empirically the factors that affect the Timeliness of Financial Reporting. These factors are Return on Assets (ROA), Debt to Equity Ratio (DER), Company Size and Auditor Opinion as Independent Variables and Timeliness of Financial Statements as Dependent Variables.The population of this study is the Manufacturing Industry listed on the Indonesia Stock Exchange period 2012-2014. The sample was determined by purposive sampling method and 66 companies were obtained. The data used are obtained from the published company financial report. The method of analysis used is logistic regression at 5% significance level.Empirical study shows that ROA has significant effect on Timeliness of Financial Reporting. DER, Company Size and Auditor Opinion have no significant effect on Timeliness of Financial Reporting. Keywords:    ROA, DER, Company Size, Auditor Opinion, Timeliness of Financial Reporting

scholarly journals THE XBRL TECHNOLOGY AND MARKET EFFICIENCY IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX)

2020 ◽  
Vol 4 (1) ◽  
pp. 26
Author(s):  
Erni Jayani ◽  
Jumiadi Abdi Winata ◽  
Khairunnisa Harahap
Keyword(s):  
Information Asymmetry ◽  
Market Efficiency ◽  
Financial Reporting ◽  
Stock Prices ◽  
Trading Volume ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Accurate Information ◽  
Stock Trading

The problem in this research is the need for fast and accurate information in the format of the presentation of financial statements resulting in the distribution of information, and data management can be problematic. Therefore, a format for financial reporting systems, namely Extensible Business Reporting Language (XBRL), was formed. The purpose of this study was to determine the effect of XBRL technology, stock prices, Return on Assets (ROA), and institutional ownership on market efficiency (information asymmetry and stock trading volume). The population and sample of this study are banking companies listed on the Indonesia Stock Exchange from 2015-2016. The sampling method using a purposive sampling method and obtained a sample of 42 companies. Data collection techniques are carried out by taking data from the Indonesia Stock Exchange website (www.idx.co.id) and the site http://finance.yahoo.com. Data were analyzed with multiple regression tests after being declared normal with the normality test and though using SPSS 20. The results of this study simultaneously stated that XBRL technology, stock prices, ROA, and institutional ownership together have an influence on information asymmetry and stock trading volume. From the results of the study, it can be concluded that XBRL technology, stock prices, ROA, and institutional ownership cause a decrease in the level of information asymmetry and trading volume. This result also states that the company is in excellent condition when the value of information asymmetry decreases, but it is not good when the trading volume of its shares also decreases. Keywords: XBRL Technology; Stock Prices; Market Efficiency; Information Asymmetry; Stock Trading Volume. 

scholarly journals FAKTOR-FAKTOR PELAPORAN KEUANGAN BERBASIS WEBSITE DENGAN MODEL REGRESI LOGISTIK

2019 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Wenny Anggeresia Ginting ◽  
Munawarah - Munawarah ◽  
Siti Dini
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Research Data ◽  
The Internet ◽  
Company Size ◽  
Business Networks ◽  
Size Variable ◽  
Auditor Reputation

This study shows the empirical evidence whether there are influences on company size, profitability, and auditor reputation on the disclosure of website-based financial reporting and also those not based on company websites in 2016. This study uses data from all non-financial companies listed on the Indonesia Stock Exchange (IDX) 2016. The testing of research data using logistic regression analysis. The results showed that partially the profitability variable, type of company, and auditor reputation had significant and significant effect on IFR (Internet Financial Reporting), while the firm size variable did not affect non-financial companies listed on the Indonesia Stock Exchange. Opportunities for non-financial companies that implement IFR are greater than companies that do not implement IFR, this reason supports that the existence of the internet through IFR has been widely used to expand business networks in each business entity through the company's website compared to companies that have not implemented it.

scholarly journals ANALISIS PENGARUH DIVIDEN TERHADAP VOLUME PERDAGANGAN SAHAM YANG TERGOLONG JAKARTA ISLAMIC INDEX DI BURSA EFEK JAKARTA

2016 ◽  
Vol 6 (1) ◽  
pp. 70
Author(s):  
Septy Indra Santoso
Keyword(s):  
Trading Volume ◽  
Stock Exchange ◽  
Financial Statements ◽  
Capital Gains ◽  
Linear Regression Method ◽  
Trade Volume ◽  
Stock Trading ◽  
Effect Analysis ◽  
Internal And External Factors ◽  
Determine Effect

<p><strong>Abstract</strong><br /><br />This study aims to determine Effect Analysis Dividend Stocks to Trade Volume categorized Jakarta Islamic Index at the Jakarta Stock Exchange. The method used is simple linear regression method. Data were collected using the company’s financial statements. The results showed that the dividend only significant effect on stock trading volume one day to three days after the distribution of dividends in 2005, while in 2006 dividends no significant effect on stock trading volume. In fact, the volume of stock trading is not only influenced by the distribution of dividends alone but also due to other things both internal and external factors such as capital gains, as well as the company’s financial performance.<strong></strong></p><p><strong>Abstrak</strong><br /><br />Penelitian ini bertujuan untuk mengetahui analisis pengaruh dividen terhadap volume perdagangan saham yang tergolong Jakarta Islamic Index di Bursa Efek Jakarta. Metode yang digunakan adalah metode regresi linier sederhana. Data yang dikumpulkan dengan menggunakan laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa dividen hanya berpengaruh signifikan terhadap volume perdagangan saham satu hari sampai tiga hari setelah pembagian dividen di tahun 2005 sedangkan di tahun 2006 dividen tidak berpengaruh signifikan terhadap volume perdagangan saham. Dalam kenyataannya, volume perdagangan saham tidak hanya dipengaruhi oleh pembagian dividen semata melainkan juga disebabkan oleh hal lain baik faktor internal maupun eksternal seperti capital gain, maupun kinerja keuangan perusahaan.</p>

scholarly journals PENGARUH NILAI KURS (USD) DAN VOLUME PERDAGANGAN SAHAM TERHADAP HARGA SAHAM PADA PERUSAHAAN BANK BUMN YANG GO PUBLIC DI BURSA EFEK INDONESIA TAHUN 2010 s/d 2014

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Aznedra Rizky
Keyword(s):  
Exchange Rates ◽  
Stock Price ◽  
Trading Volume ◽  
Sampling Method ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
T Test ◽  
Share Price ◽  
Coefficient Of Determination ◽  
Stock Trading

From the year 2010 until 2014, the domestic currency (rupiah) declined against the US dollar is unstable, affecting the company's stock price at the state-owned banks to go public on the stock exchange Indonesia.This study was conducted to determine the effect of exchange rate value (USD) and the volume of shares trading on the stock price on the company's state-owned banks to go public on the stock exchanges in Indonesia empirical study period 2010 s/d 2014. This study uses data sequence (time series ) for a period of 5 years and the sample used is enterprise state-owned banks to go public on the Indonesian stock exchange that consists of only four banks, namely Bank Mandiri (BMRI), BRI (BBRI), BNI (BBNI), and BTN (BBTN). Sampling method used is purposive sampling method, while analysis in this research is descriptive analysis, the classical assumption test, multiple linear regression, t-test, f, and the coefficient of determination.            The results obtained in this study is a t test on the value of exchange rates (USD) has sig < a, that is 0.000 < 0.05, which means the value of exchange rates (USD) significantly influence the share price. While the t-test on stock trading volume has sig > a, namely 0.552 > 0.05, which means the volume of stock trading has no significant effect on the share price. In test F sig 0,000 less than 0.05, which means that the variable value of exchange rates (USD) and the volume of stock trading is jointly have a significant influence on the share price. Determination coefficient of 0.456 or 45.6 % shows that the percentage contribution of the variable value of exchange rates (USD) and the volume of shares trading on the stock price by 45.6 % while the remaining 54.4 % is influenced by other factors.

scholarly journals Analisis Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Consumer Goods Terdaftar Di Bursa Efek Indonesia Periode 2016-2018

2021 ◽  
Vol 5 (2) ◽  
pp. 27-39
Author(s):  
Hasdi Suryadi
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Financial Reporting ◽  
Ownership Structure ◽  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Research Data ◽  
Company Size ◽  
Independent Variables

This study aims to test empirically the independent variables consisting of profitability, company size, company age, auditor opinion, ownership structure and leverage affect the dependent variable on timeliness of financial reporting partially and simultaneously. The data population used is all consumer goods companies listed on the Indonesia Stock Exchange for the period 2016-2018. This research uses purposive sampling method, there are 24 companies that meet the criteria with a total of 72 samples used as research data. Data analysis using logistic regression analysis. The results showed that partially profitability, company size, company age, auditor opinion, ownership structure and leverage had no effect on the timeliness of financial reporting and simultaneously profitability, company size, company age, auditor opinion, ownership structure and leverage had an effect on timeliness finance report.

scholarly journals Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Ketepatan Waktu Pelaporan Keuangan

2021 ◽  
Vol 12 (1) ◽  
pp. 96
Author(s):  
Lilis Handayani ◽  
Krisnhoe Sukma Danuta ◽  
Ginanjar Adi Nugraha
Keyword(s):  
Financial Reporting ◽  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Company Size ◽  
Negative Effects ◽  
Industrial Sectors ◽  
Positive Effect

This study aims to determine the effect of profitability, company size, and leverage on the timeliness of financial reporting. This research is quantitative research, using secondary data from financial statements. Purposive sampling method were used in this research, resulting 26 companies in basic manufacturing and chemical industrial sectors listed on the Indonesia Stock Exchange, 2016 to 2018 period as sample. Analysis of the data used in this study is logistic regression. The results show that the profitability has a significant positive effect on the timeliness of financial reporting, company size does not affect the timeliness of financial reporting, and leverage have significant negative effects to timeliness of financial reporting. This research can be used by the companies to improve their timeliness of financial reporting.

scholarly journals ANALISIS PERBANDINGAN VOLUME PERDAGANGAN SAHAM SEBELUM DAN SESUDAH MELAKUKAN STOCK SPLIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016

2020 ◽  
Vol 5 (2) ◽  
pp. 97
Author(s):  
Indrayani Indrayani ◽  
Murhaban Murhaban ◽  
Syatriani Syatriani
Keyword(s):  
Trading Volume ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Sampling Techniques ◽  
Manufacturing Companies ◽  
Stock Trading ◽  
Stock Split ◽  
Before And After ◽  
Data Analysis Methods

This study aims to analyze the comparison of the trading volume of shares before and after a stock split on companies listed on the Indonesia stock exchange in 2014-2016. This study uses secondary data in the form of annual financial statements of manufacturing companies in the Indonesia stock exchange in 2014-2016. The number of samples in this study is 30 companies selected using Purposive sampling techniques based on certain criteria. Data analysis methods used in this study are descriptive statistical methods and normality tests. Based on the results of hypothesis testing conducted, it shows that there are differences in the volume of stock trading before and after a stock split on companies listed on the Indonesia Stock Exchange in 2014-2016.

scholarly journals DETERMINAN FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN PERBANKAN DI INDONESIA DENGAN MENGGUNAKAN FRAUD PENTAGON THEORY

SIMAK ◽  
2020 ◽  
Vol 18 (02) ◽  
pp. 203-216
Author(s):  
Ripa Fajarina Laming ◽  
Adil Setiawan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Reporting ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Research Data ◽  
Analysis Method ◽  
Fraudulent Financial Reporting ◽  
Effect Of Pressure

Fraudulent financial reporting is one of the most common types of fraud that occurs in Indonesia. This study looks at the determinants of fraud using the latest fraud theory, namely fraud pentagon theory. This study aims to analyze the effect of pressure, opportunity, rationalization, competence, and arrogance simultaneously on fraudulent financial reporting. The sampling technique in this study using purposive sampling. A sample of 26 banking companies listed on the Indonesia Stock Exchange (IDX) within 10 years. The research data uses the company's annual report for the period 2009-2018 obtained from the Indonesia Stock Exchange (IDX). The analysis method used is multiple linear regression using SPSS version 24. The results show that pressure, opportunity, rationalization, competence, and arrogance simultaneously have a positive and significant effect on fraudulent financial reporting.

Pengaruh Profitabilitas, Opini Auditor, dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan di Bursa Efek Indonesia Periode Tahun 2012-2014

2018 ◽  
Vol 16 (1) ◽  
pp. 100 ◽  
Author(s):  
Hefi Dwi Oktavia ◽  
Diah Hari Suryaningrum
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Business Decision ◽  
Audit Reports ◽  
Source Of Information ◽  
Independent Audit ◽  
Observation Period

Financial reporting is a source of information that can be used for business decision making. The faster the financial statements are conveyed, the information contained therein is more useful, and users of financial statements can make better decisions, both in terms of quality and time. But in reality some companies still get sanctions for delays in financial reporting. Therefore, this study aims to examine and prove empirically the factors that cause delays in reporting, namely profitability, auditors� opinion, and company size. The population of this study is food and beverages companies listed on the Indonesia Stock Exchange for the period 2012-2014, with a sample of 12 companies with the observation period of 2012 to 2014. The sampling method used was purposive sampling. The analytical method used is Logistic Regression. The data used in this study are the financial statements and independent audit reports of each published company. The results of the study prove that the factors of profitability, auditors� opinion, and company size do not affect the timeliness of the submission of financial statements. This implies that the company's awareness to submit financial statements is caused by other conditional conditions that were not examined in this study.

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