PENGARUH INTERNET FINANCIAL REPORTING DAN TINGKAT PENGUNGKAPAN INFORMASI WEBSITE TERHADAP FREKUENSI PERDAGANGAN SAHAM PERUSAHAAN (Studi pada Perusahaan yang Terdaftar di Indeks LQ45 Bursa Efek Indonesia)

Abstract

With the development of information technology is very fast, the internet
has become an effective tool in the delivery of information particularly in the
business sector. Internet Financial Reporting is voluntary disclosure form that
made the company to provide all financial information of the company through
the internet. This will have an impact over the long term for the company because
the stakeholders have the right to obtain information about any company's activity
that will affect their decisions. Disclosure of information via the internet is also
the company's efforts to reduce the asymmetry of information by outside parties. It
is also a form of corporate communications with outside parties to improve their
confidence and reduce uncertainty will be the prospect of a company that will
come.  
This research aims to know the influence of the Internet Financial
Reporting and the level of disclosure of information Website Of the frequency of
stock trading in Company Securities Indonesia LQ45 Index. The type of research
used in this research is explanatory research (research description) that aims to
explain the causal relationship between the causal variables through hypothesis
testing. The Data collected through the study documentation on the Indonesia
Stock Exchange Fact 2013. To test the hypothesis presented in this study used
multiple regression analysis.  
The results of this research show that the negative effect  and not IFR
significantly to frequency of trading stocks. This indicates that there is no practice
IFR or does not affect the level of frequency of stock trading. While the level of
disclosure of a positive and influential website significantly to trade company
stock LQ45 frequency. So the higher the level of disclosure of the high-frequency
stock trading.

Keyword : Internet Financial Reporting, The level of the disclosure of information
website¸ the frequency of stock trading