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Journal Detail

Pengaruh Luas Ungkapan Sukarela dalam Laporan Tahunan terhadap Earning Respons Coefficient dan Volume Perdagangan Saham pada Perusahaan LQ45 di Bursa Efek Jakarta

ID : 1-153-7, ISSN : 0854-4190 , PUB: Vol 15 , Desember, 2008

Abstract

This study examines the relation between voluntary corporate disclosure and the earning response coefficient (ERC) and trading volume activity (TVA). The purpose of this study is to investigate whether the variation in voluntary corporate disclosure published in annual report of companies listed in LQ 45 on the Jakarta Stock Exchange (JSX) affects the value relevance of earning information proxy by earning response coefficient and trading volume activity. The hypothesis is there are significant effect between voluntary corporate disclosure and earning response coefficient and a significant effect between voluntary corporate disclosure and trading volume activity. The sample consist of 12 companies listed in LQ 45 on Jakarta Stock Exchange. This result show that voluntary corporate disclosure have no effect on ERC and have a significant effect on trading volume activity.

 

Keyword: Voluntary corporate disclosure, earning response coefficient (ERC), trading volume activity (TVA)

Author: Raysa Faramita Murni dan Kunti Sunaryo