ANALISIS PENGARUH PENGUNGKAPAN SOSIAL DALAM LAPORAN TAHUNAN TERHADAP VOLUME PERDAGANGAN SAHAM (Studi Empiris Pada Perusahaan Manufaktur Yang Termasuk Dalam Indeks LQ 45)
| Main Author: | Dayan, Widi |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/5643/1/ANALISIS_PENGARUH_PENGUNGKAPAN_SOSIAL_DALAM_LAPORAN_TAHUNAN_TERHADAP_VOLUME_PERDAGANGAN_SAHAM.pdf http://eprints.umm.ac.id/5643/ |
Daftar Isi:
- This research is a case study on the Manufacturing Business Is Included In LQ 45, which the researchers used a sample of 10 companies from 14 companies. Here the researchers took the title "Analysis of Influence of Social Disclosure In Annual Reports on Share Trading Volume (Case Study On Manufacturing Company Which Includes The LQ 45)". The purpose of this study was to determine the effect of social disclosure on trading volume in shares of manufacturing companies included in LQ 45. Objects and locations selected are included in the Manufacturing Companies LQ 45, which is taken from the Corner JSE UB. The analysis technique used is Calculating the proportion of each sub-theme that disclosed the company, Calculating the index of social disclosure as a whole, Calculating the volume of share trading, and to test the hypothesis where the test of this hypothesis consists of Normality Test Data, which aims to test for normality test whether the data is normally distributed or not, the second is regression testing where regression analysis was performed using SPSS for Windows version 11:01. and the aim is to determine the extent to which independent variables affect the dependent variable, whereas the latter is the t test where the purpose of using the t test is to determine the effect of independent variable on the dependent variable partially. The results showed that social disclosure does not affect the volume of stock trading. This can be seen in the t test in which, the probability value generated for 0800> 0.05 or t <t table (0255 <1699), then Ho is accepted. So there is no effect of social disclosure by the volume of stock trading. And also on the coefficient of determination in order to determine the effect of the dependent variable contribution of 0.2% and the balance of 99.8% determined for other variables. Then it can be concluded in this study on the influence of social disclosures in annual reports that include LQ 45 firms did not affect investors in making investment. In this case the investor does not make corporate social disclosure as a key benchmark of investing. Based on the above conclusions, the authors should submit suggestions, the investors in the context of making investment decisions not only based on financial information, but should also consider the relationship with the company's social environment, ie local communities, consumers and products, employees and the environment.