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All Journal Transekonomika : Akuntansi, Bisnis dan Keuangan eProceedings of Management
Sintawati, Diana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGUNGKAPAN PERISTIWA SETELAH PERIODE PELAPORAN PADA MASA PANDEMI COVID-19 TERHADAP PERUSAHAAN TELEKOMUNIKASI DI BURSA EFEK INDONESIA TAHUN 2020 Sintawati, Diana; Meydiana, Dita; Paramitha, Nahda; Yahfis, Wulandari; Putri, Afifa Rizky
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i5.155

Abstract

The emergence of Covid-19 in Indonesia in 2020 affected the economic conditions of the country and companies from various sectors. This pandemic event could have a material impact on the company's financial statements in 2020 that require adjustments. This study aims to analyze the account of events after the reporting period during the pandemic in the telecommunications sector company in 2020. The research method used is a literature study with the data obtained in the form of secondary data from the financial statements of telecommunications companies listed on the Stock Exchange in 2020. The results reveals that some companies present pandemic events in the event accounts after the reporting period as events that do not need to be adjusted because they do not affect the number of certain accounts in the financial statements results based on research, non-adjusting event pandemic evoked events. These financial events are recorded in the Financial Notes (CALK) as information so that it can be an illustration that the financial statements have reflected the actual conditions.
Pengaruh Jumlah Saham Beredar Dan Tingkat Pengungkapan Informasi Website Terhadap Frekuensi Perdagangan Saham (Studi Kasus pada Perusahaan Indeks LQ45 yang terdaftar di Bursa Efek Indonesia Tahun 2018- 2022) Sintawati, Diana; Khairunnnisa, Khairunnnisa
eProceedings of Management Vol. 11 No. 1 (2024): Februari 2024
Publisher : eProceedings of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Studi ini dilakukan untuk menguji pengaruh jumlah saham beredar dan tingkat pengungkapan informasi website terhadap frekuensi perdagangan saham. Populasi yang digunakan perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Penelitian ini menerapkan metode purposive sampling sehingga terdapat 30 sampel perusahaan indeks LQ45 selama periode penelitian. Teknik analisis data berupa regresi linier berganda. Hasil penelitian menunjukan bahwa secara parsial jumlah saham beredar dan tingkat pengungkapan informasi website berpengaruh positif terhadap frekuensi perdagangan saham. Secara simultan jumlah saham beredar dan tingkat pengungkapan informasi website terhadap frekuensi perdagangan saham. Kata Kunci-saham beredar, pengungkapan informasi, frekuensi saham
Co-Authors Khairunnnisa, Khairunnnisa Meydiana, Dita Paramitha, Nahda Putri, Afifa Rizky Yahfis, Wulandari