Livia Indriani, - (2020) PENGARUH INTERNET FINANCIAL AND SUSTAINABILITY REPORT TERHADAP HARGA SAHAM (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia). S1 thesis, Universitas Pendidikan Indonesia.
![[img]](http://repository.upi.edu/style/images/fileicons/text.png) |
Text
S_PEA_1600708_Title.pdf Download (5MB) |
|
Text
S_PEA_1600708_Chapter1.pdf Download (398kB) |
|
Text
S_PEA_1600708_Chapter2.pdf Restricted to Staf Perpustakaan Download (738kB) |
|
Text
S_PEA_1600708_Chapter3.pdf Download (613kB) |
|
Text
S_PEA_1600708_Chapter4.pdf Restricted to Staf Perpustakaan Download (878kB) |
|
Text
S_PEA_1600708_Chapter5.pdf Download (222kB) |
|
Text
S_PEA_1600708_Appendix.pdf Restricted to Staf Perpustakaan Download (1MB) |
Abstract
Penelitian ini bertujuan untuk mengetahui adanya pengaruh Internet Financial And Sustainability Report terhadap Harga Saham pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Pengungkapan Internet Financial Report dalam penelitian ini diukur menggunakan indeks pengungkapan Internet Financial Report (IFR) yang dikembangkan oleh Cheng et al. (2000) dan Lymer et al. (1999) dan kualitas pengungkapan sustainability report diukur berdasarkan indikator Global Reporting Initiative (GRI Index), sedangkan harga saham perusahaan ini diukur menggunakan indeks individual saham dari perusahaan tersebut. Metode penelitian yang digunakan adalah metode kuantitatif asosiatif, dengan teknik pengumpulan data yaitu telaah dokumentasi karena data berupa data sekunder. Sampel dalam penelitian ini diambil dengan teknik purposive sampling yaitu perusahaan yang menerapkan Internet Financial And Sustainability Report dan terdaftar di Bursa Efek Indonesia pada periode tahun 2016-2018. Teknik analisis data yang digunakan dalam penelitian ini adalah model analisis regresi linier berganda dengan menggunakan program statistical package for social sciences (SPSS) for windows versi 23. Hasil uji hipotesis 1 dalam penelitian ini menunjukan bahwa nilai t hitung < t tabel yaitu 0,428 < 1,989 maka H1 di tolak yang menduga bahwa Internet Financial Report berpengaruh terhadap harga saham, dengan perkataan lain Internet Financial Report tidak berpengaruh terhadap harga saham, hasil uji hipotesis 2 menunjukan bahwa nilai t hitung < t tabel yaitu 1,084 < 1.989 maka H1 ditolak yang menduga bahwa Sustainability Report berpengaruh terhadap harga saham, dengan perkataan lain Sustainability Report tidak berpengaruh terhadap Harga Saham dan hasil uji hipotesis 3 menunjukan bahwa nilai F hitung < dari F tabel yaitu sebesar 0,634 < 3,11, maka H1 ditolak yang menduga bahwa Internet Financial And Sustainability Report (IFSR) secara simultan berpengaruh terhadap harga saham, dengan perkataan lain Internet Financial And Sustainability Report (IFSR) secara simultan tidak berpengaruh terhadap Harga Saham. Kata Kunci : Internet Financial Report (IFR), Sustainability Report (SR), Internet Financial And Sustainability Report (IFSR), Harga Saham ABSTRACT THE IMPACT OF INTERNET FINANCIAL AND SUSTAINABILITY REPORT ON STOCK PRICES (A study of companies listed on the Indonesia Stock Exchange) Livia Indriani 1600708 Pembimbing : Dra. Silviana Agustami, Ak. M.Si., CA This study aims to determine the influence of the Internet Financial and Sustainability Report on share prices in companies listed on the Indonesia Stock Exchange in 2016-2018. Internet Financial Report disclosure in this study is measured using the Internet Financial Report (IFR) disclosure index developed by Cheng et al. (2000) and Lymer et al. (1999) and the quality of sustainability report disclosure is measured based on the Global Reporting Initiative (GRI Index) indicator, while the company's stock price is measured using the individual stock index of the company. The research method used is associative quantitative methods, with data collection techniques, namely review of documentation because the data is in the form of secondary data. The sample in this study was taken with a purposive sampling technique, namely companies that apply the Internet Financial and Sustainability Report and are listed on the Indonesia Stock Exchange in the period 2016-2018. The data analysis technique used in this study is a multiple linear regression analysis model using the statistical package for social sciences (SPSS) for windows version 23 program. The results of hypothesis 1 test in this study indicate that the value of t count <t table is 0.428 <1.989, then H1 is rejected, which assumes that Internet Financial Report affects stock prices, in other words the Internet Financial Report has no effect on stock prices, the results of hypothesis testing 2 shows that the value of t count <t table is 1.084 <1.989 then H1 is rejected, which assumes that the Sustainability Report has an effect on stock prices, in other words the Sustainability Report has no effect on Stock Prices and the results of hypothesis testing 3 show that the value of F count <from the F table, namely amounting to 0.634 <3.11, then H1 is rejected, which assumes that the Internet Financial and Sustainability Report (IFSR) simultaneously affects stock prices, in other words the Internet Financial And Sustainability Report (IFSR) simultaneously has no effect on share prices. Keywords : Internet Financial Report (IFR) , Sustainability Report (SR) , Internet Financial And Sustainability Report (IFSR) , stock prices
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | Internet Financial Report (IFR), Sustainability Report (SR), Internet Financial And Sustainability Report (IFSR), Harga Saham |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Livia Indriani |
| Date Deposited: | 23 Mar 2021 07:23 |
| Last Modified: | 23 Mar 2021 07:23 |
| URI: | http://repository.upi.edu/id/eprint/59979 |
Actions (login required)
 |
View Item |