PENGARUH PENGUNGKAPAN SOSIAL DALAM LAPORAN TAHUNAN PERUSAHAAN TERHADAP VOLUME PERDAGANGAN SAHAM(Studi Empiris Pada Perusahaan Food and Beverage yang Listing di BEJ)

Irawati, Dya (2007) PENGARUH PENGUNGKAPAN SOSIAL DALAM LAPORAN TAHUNAN PERUSAHAAN TERHADAP VOLUME PERDAGANGAN SAHAM(Studi Empiris Pada Perusahaan Food and Beverage yang Listing di BEJ). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is an empirical study on food and beverage companies listing in the Jakarta Stock Exchange, the researchers used a sample of 10 companies. Researchers took the title "The Influence of Social Disclosure in Corporate Annual Reports on Share Trading Volume (Empirical Studies in Food and Beverage Companies that listing on the JSE)." The purpose of this study was to find empirical evidence about the influence of social disclosures in annual reports on stock trading volume. Objects and research sites selected were food and beverage companies listing in the Jakarta Stock Exchange, data taken from the Universitas Muhammadiyah Malang Corner JSE and the JSE Corner UB Malang. The analysis technique used is to calculate the proportion of each sub-theme that disclosed the company, calculate the overall index of social disclosure, calculate the volume of share trading, and to test the hypothesis. Hypothesis testing consists of test data normality, where the normality test is aimed to know whether the data is normal distribution or not. Testing normality of the data in this study uses scatter plots and test one sample kolmogorov smirnov. The second hypothesis test regression is by simple linear regression analysis performed using SPSS for Windows version 13.0, where the purpose of this simple linear regression analysis is to calculate the effect of independent variables on the dependent variable. The last test is the t test, where the t test used to determine whether independent variables partially influence the dependent variable. The results showed that the effect of social disclosure on stock trading volume is not significant. This is evident from the t test, probability value generated for 0.575> 0.05 or tcount <ttable namely 0.567 <2.048 then H0 is accepted. It can be concluded that social disclosures in annual reports that food and beverage companies listing on the JSE did not affect the volume of stock trading. And also on the coefficient of determination in order to determine the contribution of the influence of independent variables on the dependent variable and the remaining 1.1% 98.9% determined by other variables, so that it indicates that investors respond less well presented corporate social information in the report finance. Based on the conclusions above, there are a few suggestions that may be submitted by researchers for investors to make social disclosures in annual reports as additional information for the benefit of its investment potential, so with a good response from investors to invest more to increase the volume of stock trading

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 13 Jun 2012 03:30
Last Modified: 13 Jun 2012 03:30
URI: http://eprints.umm.ac.id/id/eprint/7513

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