PENGARUH TINGKAT KETAATAN PENGUNGKAPAN WAJIB DAN LUAS PENGUNGKAPAN SUKARELA TERHADAP RETURN SAHAM(Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia)

ALIMINARTI, LATHIFANI (2010) PENGARUH TINGKAT KETAATAN PENGUNGKAPAN WAJIB DAN LUAS PENGUNGKAPAN SUKARELA TERHADAP RETURN SAHAM(Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia). Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is aimed to know the influence of expressing fidelity level on obligatory and wide of volunteer expressing toward stock return, and to know the variable that dominantly influences toward stock return. This study is explanatory research. The data on this study is secondary data in the form of annually report from Manufacture Company in Stock Exchange Indonesia. Data period of this study is data from period of 2005-2008. Data analysis technique of this study is calculating dependent variable of expressing obligatory and voluntary expressing, calculating independent variable of stock exchange, having examination on presented hypothesis. Based on the result of study from 13 researched company samples, it can be concluded that the average of fidelity level from the company is 74% while wide average of volunteer expressing from the company is 57%. It shows that obligatory expressing practice is relatively obeyed by emiten, in contrary, the willingness of emiten to give expression voluntarily is relatively in low level. The result of calculation from F test shows that dependent variable is presented by the obligatory expression and volunteer expression has significant influence toward independent variable on stock return. Besides, the analysis of obligatory expression variable shows the ttest of 4,233 and t¬table for volunteer expression is 2,387; it means that both dependent variables have influences toward stock return partially also the expression fidelity level has stronger influence than wide volunteer expression.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anwar Jasin
Date Deposited: 16 Mar 2012 13:24
Last Modified: 16 Mar 2012 13:24
URI: http://eprints.umm.ac.id/id/eprint/503

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