Open AccessEFFECT OF INTERNET FINANCIAL REPORTING AND COMPANY SIZE ON STOCK TRADING VOLUME AT LQ45 COMPANY IN INDONESIA STOCK EXCHANGE
Author(s) -
Suryanto Suryanto
Publication year - 2019
Publication title -
humanities and social sciences reviews
Language(s) - English
Resource type - Journals
ISSN - 2395-6518
DOI - 10.18510/hssr.2019.7378
Subject(s) - stock exchange , business , the internet , stock (firearms) , stock trading , descriptive statistics , finance , research object , statistics , computer science , stock market , engineering , mathematics , mechanical engineering , paleontology , horse , world wide web , biology , business administration
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.