Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 13 No 1 (2026): JABK : Jurnal Akuntansi dan Bisnis Krisnadwipayana

Peran Internet Financial Reporting dalam Meningkatkan Aktivitas Perdagangan Saham

Rejeki, Dewi (Unknown)



Article Info

Publish Date
29 Apr 2026

Abstract

This study aims to examine the effect of Internet Financial Reporting (IFR) and the number of outstanding shares on stock trading frequency in technology sector companies listed on the Indonesia Stock Exchange during 2020–2024. This research uses a quantitative approach with purposive sampling, resulting in 6 companies and 30 observations. Data analysis techniques include descriptive statistics, classical assumption tests, and multiple linear regression using SPSS. The results indicate that IFR has a significant effect on stock trading frequency, while the number of outstanding shares has no partial effect. However, simultaneously both variables affect stock trading frequency. This study implies that transparency through IFR plays a crucial role in increasing trading activities

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Journal Info

Abbrev

jabk

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis Krisnadwipayana diterbitkan sejak 1 Mei 2014 oleh Program Studi Magister Manajemen Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan April, Agustus, dan Desember. Jurnal Akuntansi dan Bisnis Krisnadwipayana berisi tulisan yang diangkat dari hasil ...