PENGARUH INTERNET FINANCIAL REPORTING TERHADAP FREKUENSI PERDAGANGAN SAHAM DENGAN TINGKAT PENGUNGKAPAN INFORMASI WEBSITE SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA SELURUH PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2018)

Abstract

Objective: The purpose of this study are: (1) To find out and
analyze Internet Financial Reporting (IFR) affect the frequency
of stock trading in all companies listed on the Indonesia Stock
Exchange; (2) To find out and analyze the role of website
information disclosure level in strengthening the relationship
between Internet Financial Reporting on the frequency of stock
trading in all companies listed on the Indonesia Stock
Exchange.
Methodology: The number of research samples were 531
companies. The test tool used is a moderated regression
analysis (MRA) using statistical package for social scientists
(SPSS) as a statistical test tool.
Finding: H1 H2, and H3 are accepted at the 5% confidence
level.
Conclusion: The results showed that: (1) Internet Financial
Reporting has a positive and partially significant effect on the
frequency of stock trading in all companies listed on the
Indonesia Stock Exchange in 2018. The results of this study
mean that, companies that apply IFR can increase the
frequency of stock trading; (2) The level of website information
disclosure as a moderating variable has a positive and
significant effect. The results of this study mean that the level of
website information disclosure strengthens the relationship
between internet financial reporting and the frequency of stock
trading. And the more levels of information disclosure can
increase the frequency of stock trading.