PENGARUH INTERNET FINANCIAL REPORTING DAN TINGKAT PENGUNGKAPAN INFORMASI WEBSITE TERHADAP FREKUENSI PERDAGANGAN SAHAM (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ-45 2013-2014)

This study aimed to examine the effect of Internet Financial Reporting and disclosure level against frequency stock trading website (study of the companies listed in the LQ-45 2013-2014). The population of this research companies listed in the LQ-45 2013-2014. The research sample as many as 27 companies were selected using purposive sampling technique. Data analysis techniques in this study using multiple regression analysis includes descriptive statistics, classical assumption (normality test, multicollinearity, heterocedasticity test, and autocorrelation test), hypothesis testing, and the coefficient of determination with IBM SPSS Statistics program version 20. The results showed that Internet Financial Reporting significant negative effect on the frequency of stock trading and disclosure level website significant positive effect on the frequency of stock trading.

Keywords:Internet Financial Reporting, Disclosure Website Rate, Frequency Trading Stocks