Dini Setyarini
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PENGARUH INTERNET FINANCIAL REPORTING, TINGKATPENGUNGKAPAN DAN KETEPATAN WAKTU PENYAMPAIAN INFORMASI KEUANGAN WEBSITE TERHADAP HARGA SAHAM Dini Setyarini; Mirna Dyah Praptitorini S
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 5 No 2 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

This study aims to analyze the influence of Internet FinancialReporting (IFR) , Level Disclosure and Timeliness (Timelines)Submission of Financial Information Website On The Stock Market.Sample in this study consisted of 70 companies listed in the JakartaIslamic Index (JII) from 2008-2012. Data analysis uses multipleregression analysis.The results of hypothesis testing showed that theIFR has a significant influence on the abnormal stock returns, thelevel of disclosure has negative effect on abnormal stock returns andtimeliness has no significant effect on abnormal stock returns.