scholarly journals Pelaporan Keuangan di Internet dan Pengaruhnya terhadap Aktivitas Perdagangan Saham

2019 ◽  
Vol 10 (1) ◽  
pp. 16
Author(s):  
Febri Rahadi ◽  
Fitria Rahmi
Keyword(s):  
Stock Market ◽  
Financial Reporting ◽  
Regression Models ◽  
Trading Volume ◽  
Financial Statements ◽  
The Internet ◽  
Volume Activity ◽  
Keywords Internet ◽  
Multiple Regression Models ◽  
Effectiveness And Efficiency

Abstract Current technological advancements also have an impact on corporate financial reporting. At present, financial reporting is carried out by utilizing technology as a medium with the aim of effectiveness and efficiency. This study aims to examine the internet financial reporting on trading volume activity in the Indonesian Stock Market. This study uses multiple regression models and multivariate analysis on panel data to estimate the determinants of financial statements on the internet. Our findings indicate that mandatory financial reporting has no impact on trading volume activity. Keywords : Internet Financial Reporting, Trading Volume Activity, Stock Market, LQ45 Abstrak Era informasi dan teknologi mengarahkan sebagian besar investor untuk mengidentifikasi perusahaan melalui situs webnya. Penelitian ini bertujuan untuk menguji pengaruh laporan keuangan perusahaan berbasis web pada aktivitas volume perdagangan di Pasar Saham Indonesia dengan referensi khusus untuk perusahaan pada indeks LQ45. Penelitian ini menggunakan model regresi berganda dan analisis multivariat pada data panel untuk memperkirakan determinan laporan keuangan di internet. Temuan kami menunjukkan bahwa pelaporan keuangan wajib tidak berdampak pada aktivitas volume perdagangan. Kata Kunci: Pelaporan Keuangan Internet, Aktivitas Volume Perdagangan, Indeks LQ45

scholarly journals PENGARUH KEDALAMAN JANGKAUAN PEMBIAYAAN TERHADAP KEBERLANJUTAN KEUANGAN LEMBAGA KEUANGAN MIKRO SYARIAH

2019 ◽  
Vol 4 (1) ◽  
pp. 15
Author(s):  
RAMEL YANUARTA RE ◽  
HULWATI HULWATI ◽  
ROZALINDA ROZALINDA
Keyword(s):  
Regression Models ◽  
Financial Statements ◽  
Financial Sustainability ◽  
Microfinance Institutions ◽  
Return On Assets ◽  
Average Value ◽  
Urban Village ◽  
Poor Households ◽  
Dependent Variables ◽  
Multiple Regression Models

Analysis of the sustainability of the microfinance institutions cannot be separated from its outreach. This study aims to analyze the effect of the depth of outreach on financial sustainability in the Koperasi Jasa Keuangan Sharia Baitul Maal wa Tamwil (KJKS BMT) kelurahan Kota Padang. This study is an analysis of causality. The analysis was carried out for two years of financial statements, 2014 and 2015. Samples were taken using a purposive sampling approach. The financial sustainability issues are analyzed with two variables, namely return on assets (ROA) and non-performing financing (NPF) which are used as dependent variables in multiple regression models. As independent variables, the average value of financing provided by the KJKS BMT kelurahan Kota Padang is used as a proxy for the level of the depth of outreach and several other control variables. The results of this study reveal that there is a trade-off between the depth of outreach from financing services to poor households to the BMT KJKS kelurahan Kota Padang and financial sustainability as is the case in conventional microfinance institutions. So, naturally in practice there will be reluctance in the KJKS of BMT Kota Padang urban village to provide financing services to poor households because of their negative financial performance.

scholarly journals KAJIAN EMPIRIS INTERNET FINANCIAL REPORTING DAN PRAKTEK PENGUNGKAPAN

2017 ◽  
Vol 16 (2) ◽  
pp. 161 ◽  
Author(s):  
Reskino , ◽  
Nova Ninda Jufrida Sinaga
Keyword(s):  
Real Estate ◽  
Financial Reporting ◽  
Firm Size ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Financial Statements ◽  
Building Construction ◽  
Communication Process ◽  
The Internet ◽  
Significance Level

<p><strong><em>Purpose</em></strong><em> – Internet is a medium with applications that are used to streamline the communication process including the communication of financial statements to the parties concerned. This study examined the factors that affect the company's financial reporting on the internet property sector, real estate and building construction. These factors include firm size, leverage, profitability and liquidity of the financial reporting through the internet (IFR).</em></p><p><strong><em>Design/methodology/approach</em></strong><em> – </em><em>Secondarydata were sourced from </em><em>53 samples of the company which listed in the Indonesia Stock Exchange in 2013. The study was conducted on Research data analysis using logistic regression analysis with dummy variables and t test (partial) with significance level of 5%.</em></p><p><strong><em>Findings</em></strong><em> –The analysis found that only the size of companies that have effect on the financial reporting through the internet (internet financial reporting). However leverage, profitability, and liquidity do not explain the company choice to use IFR.</em></p><p><strong><em>Originalitas</em></strong><em> – This is one of the studies to examine the factors that influence the disclosure of financial statements on the Internet at property sector, real estate and building construction. The artikel provides a valuable contribution to researchers and practitioners to extends the understanding of IFR at property sector, real estate and building construction</em></p><p><strong><em> </em></strong><strong><em>Keywords:</em></strong><em> Internet Financial Reporting, Firm Size, Leverage, Profitability, Liquidity, Voluntary Disclosure</em></p>

Internet Financial Reporting Of Public Institutions and E-Government as a Medium of Good Governance in Indonesia

2018 ◽  
Vol 3 (3) ◽  
pp. 28-33
Author(s):  
Grace T. Pontoh ◽  
Yohanis Rura ◽  
Abdul Rahman ◽  
Muhammad Achyar Ibrahim
Keyword(s):  
Financial Reporting ◽  
Good Governance ◽  
Capital Expenditure ◽  
Jel Classification ◽  
Public Institutions ◽  
The Internet ◽  
Audit Opinion ◽  
Keywords Internet ◽  
The Republic ◽  
The Government

Objective - Transparency of financial reporting can be achieved through various media including the internet and is an important factor of good governance. The use of internet in government has been regulated to encourage the government to build and develop websites to present information to the public. This research analyzes the factors that influence the government's internet financial reporting (IFR) through e-government. Methodology/Technique - The factors tested in this research are: size, leverage, capital expenditure, and audit opinion of the Republic Indonesia Audit Board (BPK). The population of this research is 25 ministries registered on the e-government ranking index (PeGI) between 2013 and 2015. Path analysis using the SPSS 21 application program is used. Findings - The results show that size, capital expenditure and audit opinion of BPK affected the use of IFR through e-government, whereas leverage did not affect the use of IFR through e-government. Novelty – These findings indicate that e-government is an important mediating factor in disclosing financial reports on the internet as a medium of good governance for public institutions in Indonesia. Type of Paper - Empirical Keywords: Internet Financial Reporting; Size; Leverage; Capital Expenditure; Audit opinion; E-government. JEL Classification: M40, M41, M49.

ANALYSIS OF FINANCIAL REPORTING OF COMPANIES FOR MAKING AN INVESTMENT DECISIONS IN FINANCIAL (STOCK) MARKETS

2021 ◽  
Vol 3 (11) ◽  
pp. 117-124
Author(s):  
Nikita R. Krasavin ◽  
Keyword(s):  
Stock Market ◽  
Financial Reporting ◽  
Stock Markets ◽  
Investment Decisions ◽  
Financial Statements ◽  
Fair Value ◽  
A Company

The article describes the mechanisms for assessing the fair value of a company, whose shares are available on the open stock market. The author emphasizes the importance of the availability and analysis of financial statements for potential investors The article assesses the fair value of the company, as well as the events that occur in 2021 with the shares of PJSC Lenzoloto. The author consistently talks about these events, analyzing the reasons for their occurrence, both rational and irrational.

scholarly journals INTERNET SEBAGAI MEDIA PELAPORAN INFORMASI KEUANGAN PADA PERUSAHAAN LQ-45 di BEI

2012 ◽  
Vol 1 (2) ◽  
Author(s):  
Sri Andriani
Keyword(s):  
Stock Prices ◽  
Financial Statements ◽  
Financial Information ◽  
The Internet ◽  
Accounting Information Systems ◽  
Company Stock ◽  
Internet Media ◽  
Keywords Internet ◽  
Pdf Format

Internet as a medium for reporting financial information (Case Study In The LQ-45 in IDX) is the result of research that explore the internet media in the development of accounting information systems. So some of the problems that arise are: (1) Does the LQ-45 firms listed at BEI have the homepage? (2) The extent to which the LQ-45 firms listing in BEI utilizing communication technology developments, particularly the Internet for the purposes of reporting, especially financial information to meet the needs of their stakeholders? By using the framework Pirchegger &amp; Wagenhofer (Pirchegger &amp; Wagenhofer Framework) for menganilisa websites of each company, then the obtained result of 95% LQ-45 firms have a website and a majority of LQ-45 menggunnakan duplication of information or hard copies of historical reports that changed in the form of hypertext or pdf format. 42% of company stock prices convey information, although the majority of the home page featuring press releases, 40% who perform the update of the information displayed. Use of the majority of applications using JAVA applications (84%) which is supported by the use of hyperlinks and external links in the homepage. In addition, the majority view (interface) of the sample companies are structured properly<br /><br />Keywords: Internet, Financial Statements <br /><br />

A Survey of Internet Financial Reporting in Egypt

2014 ◽  
Vol 4 (1) ◽  
pp. 70
Author(s):  
Moataz Elhelaly ◽  
Ehab K.A Mohamed
Keyword(s):  
Developing Countries ◽  
Stock Market ◽  
Financial Reporting ◽  
Financial Statements ◽  
Listed Companies ◽  
Financial Information ◽  
Embryonic Stage ◽  
Western Countries ◽  
Corporate Reporting

Internet financial reporting (IFR) is fast becoming the norm in most western countries, however little is known about IFR practices in developing countries. This paper investigates the extent and variety of practices of internet financial reporting (IFR) by companies listed in the Egyptian Stock Market (CASE). This paper attempts to add to the literature on IFR by providing evidence of IFR practices in Egypt. Out of 213 companies which is the number of companies listed in 2010 the 100 companies in index EGX 100 were investigated to ascertain whether they maintain websites and/or if these sites are being used for communicating financial information. Only 36 of the listed companies on EGX 100 were found to operate websites, with even less (only twenty nine) engaging in IFR. However, IFR is not restricted to the publication of annual financial statements only as the companies also disclose financial highlights through their websites. The results of this study indicate that IFR is still at an embryonic stage in Egypt and there are lots of opportunities and challenges for all stakeholder parties in corporate reporting.

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.

scholarly journals Faktor Penentu Pengungkapan Informasi Laporan Keuangan melalui Laman Internet: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

2012 ◽  
Vol 3 (1) ◽  
pp. 286
Author(s):  
Gatot Soepriyanto ◽  
Dustinova Dustinova
Keyword(s):  
Linear Regression ◽  
Financial Reporting ◽  
Financial Statements ◽  
Regression Method ◽  
Financial Statement ◽  
The Internet ◽  
Linear Regression Method ◽  
Testing Hypotheses ◽  
Factors Affecting ◽  
Independent Variables

The study aims to investigate the factors affecting companies to disclose financial statement information through internet (internet financial reporting). Assessment of the disclosure uses 29 criteria as used by Abdelsalam et al (2007). The method of testing hypotheses in this study is the linear regression method by comparing the extensive disclosure of financial statements on the internet as the dependent variable and type of industry, firm size, profitability, leverage levels and types of auditors as independent variables. Through the observation 69 listed companies in the KOMPAS100 directory, the study concluded that 59.17% of companies meet the criteria for such disclosure made by Abdelsalam et al (2007). Consistent with some previous studies, factors that play an important role on the level of disclosure is the company's size and corporate profitabilty.

scholarly journals Event Study on the Crash of Airasia Plane: A Study on Travel and Leisure Companies Listed at Malaysian Stock Market

2018 ◽  
Vol 20 (1) ◽  
pp. 20 ◽  
Author(s):  
Tatang Ary Gumanti Ary Gumanti ◽  
Enni Savitri ◽  
Nurul Wahidatun Nisa ◽  
Elok Sri Utami
Keyword(s):  
Stock Market ◽  
Event Study ◽  
Trading Volume ◽  
Abnormal Returns ◽  
Volume Activity ◽  
Stock Market Reaction ◽  
Standard Procedures ◽  
Significant Difference ◽  
Before And After ◽  
Leisure Industry

This study analyzes the Malaysian stock market reaction in the event of the crash of AirAsia plane on 28 December 2014. The analysis is focused on the travel and leisure industry as the crash would affect more on this type of industry. A total of 15 companies met the selection criteria. The study uses the event study standard procedures in testing the proposed hypotheses. Results show that abnormal returns after the crash tend to decrease, yet no significant abnormal returns were found in the period before and after the event. Median abnormal return after the event is significantly higher than before the event at the traditional level. Another finding shows that there is no significant difference in trading volume activity between before and after the event.

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