PENGARUH INTERNET FINANCIAL REPORTING DAN LINGKUP PELAPORAN INTERNET TERHADAP NILAI PERUSAHAAN DAN PENGEMBALIAN SAHAM PERUSAHAAN

PANDIANGAN, STEFHANNI RUT ATIKA ASIHANNA (2018) PENGARUH INTERNET FINANCIAL REPORTING DAN LINGKUP PELAPORAN INTERNET TERHADAP NILAI PERUSAHAAN DAN PENGEMBALIAN SAHAM PERUSAHAAN. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Internet Financial Reporting (IFR) dan Lingkup Pelaporan Internet terhadap Nilai Perusahaan dan Pengembalian Saham pada perusahaan indeks kompas 100 yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian dengan pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi linear berganda dengan SPSS 23.00. Populasi dari penelitian ini adalah semua jenis perusahaan yang masuk dalam indeks kompas 100 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 76 perusahaan sehingga total observasi dalam penelitian ini sebanyak 100 observasi. Data yang digunakan dalam penelitian berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX : www.idx.co.id dan website resmi dari sampel perusahaan yang diteliti. Pengujian hipotesis dengan menggunakan uji t. Hasil penelitian membuktikan bahwa (1) Internet Financial Reporting (IFR) berpengaruh terhadap Nilai Perusahaan indeks kompas 100 yang terdaftar di BEI periode 2017, (2) Internet Financial Reporting berpengaruh signifikan positif terhadap Pengembalian Saham, (3) Lingkup Pelaporan Internet berpengaruh positif terhadap Nilai Perusahaan tetapi tidak signifikan, dan (4) Lingkup Pelaporan Internet tidak memberikan pengaruh terhadap Pegembalian Saham perusahaan indeks kompas 100 yang listing di Bursa Efek Indonesia. Kata Kunci : Internet Financial Reporting, Lingkup Pelaporan Internet, Nilai Perusahaan, Pengembalian Saham// ABSTRACT This study is aimed to test the effect of Internet Financial Reporting (IFR) and The Scope of Internet Reporting on Firm Value and Stock Return of the company with index Kompas 100 which listed in Bursa Efek Indonesia with period of research 2017. This research using multiple linear regression bassed method use SPSS 23.00. Sample was determined by purposive sampling method, and get 76 companies. So, total observation in this research are 100 observation. The data used in this study are secondary data. Data was collected by Indonesian Stock Exchange (IDX) official website : www.idx.co.id and company official website. Hypothesis testing are using t test. The result are (1) Internet Financial Reporting has significantly positif effect to Firm Value in company with index Kompas 100 that listed in Indonesian Stock Exchange (IDX). (2) Internet Financial Reporting has significantly positif effect to Stock Return of the company, (3) The Scope of Internet Reporting has positif effect but not significantly to Firm Value, and (4) The Scope of Internet Reporting has no significantly effect to Stock Return of the company with index Kompas 100 which listed in Bursa Efek Indonesia. Keywords : Internet Financial Reporting, The Scope of Internet Reporting, Firm Value, Stock Return

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorWicaksono, AriefNIDN0307018104arief_wicaksono@stei.ac.id
Uncontrolled Keywords: Internet Financial Reporting, Lingkup Pelaporan Internet, Nilai Perusahaan, Pengembalian Saham
Subjects: Akuntansi > Akuntansi Manajemen
Divisions: S1 Akuntansi
Depositing User: Mr Miptahudin Almurtado
Date Deposited: 15 Dec 2022 03:23
Last Modified: 15 Dec 2022 03:23
URI: http://repository.stei.ac.id/id/eprint/9063

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