Analisis Perbedaan Abnormal Return Dan Trading Volume Activity (TVA) Sebelum Dan Sesudah Internet Financial Reporting (IFR) (Event Study Pada Saham LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode Agustus 2015-Juli 2016)

Abstrak

Penelitian ini bertujuan untuk mengetahui perbedaan abnormal return dan trading volume activity akibat adanya Internet Financial Reporting (IFR). Objek penelitian ini adalah perusahaan yang tercatat dalam indeks LQ45 periode Agustus 2015 - Juli 2016. Variabel independen dalam penelitian ini yaitu Internet Financial Reporting. Variabel dependen yaitu abnormal return saham dan trading volume activity. Penelitian ini merupakan penelitian deskriptif kuantitatif. Data yang digunakan merupakan data sekunder yang diperoleh dari website resmi BEI (www.idx.co.id). Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling sehingga diperoleh sebanyak 34 perusahaan. Metode pengumpulan data yaitu studi dokumentasi dan studi pustaka. Data dianalisis dengan menggunakan analisis statistik deskriptif dengan bantuan program SPSS versi 16.0 for windows. Hasil penelitian ini menunjukkan: (1) tidak ada perbedaan abnormal return saham sebelum dan sesudah Internet Financial Reporting (IFR), (2) tidak ada perbedaan trading volume activity sebelum dan sesudah Internet Financial Reporting (IFR).
Kata Kunci : Internet Financial Reporting, Abnormal Return Saham, Trading Volume Activity

The study aimed at finding out the differences between abnormal return and trading volume activity as results of Internet Financial Reporting (IFR). The study involved the object such as the companies listed in the index of LQ45 during the period of Agustus 2015 - Juli 2016. The Independent variable of the study involved Internet Financial Reporting. While dependent variable was about the stock of abnormal return and trading volume activity. This study utilized a descriptive qualitative design involving the data obtained from secondary sources, such as legal website of Indonesian Stock Exchange (www.idx.co.id). The samples were selected by using purposive sampling technique that only 34 different companies were determined. The data were collected by using documentation, and library study. The analysis was done by using descriptive statistic technique supported by SPSS software version 16 for Windows. The results indicated that (1) there was no distinct difference between abnormal return stock before and after the Internet Financial Reporting (IFR), (2) there was no clear difference between trading volume activity before and after Internet Financial Reporting (IFR).
keyword : Internet Financial Reporting, Abnormal Return Stock, Trading Volume Activity