DAMPAK PENGADOPSIAN EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) PADA PENYAJIAN LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR TERHADAP VOLUME PERDAGANGAN SAHAM DI BURSA EFEK INDONESIA

BUDIARTI, ANDINA DWI NUR SAKINAH LILI and Meutia, Inten and Aryanto, Aryanto (2018) DAMPAK PENGADOPSIAN EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) PADA PENYAJIAN LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR TERHADAP VOLUME PERDAGANGAN SAHAM DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine is there are differences on trading volume of shares before and after of XBRL adoption. There are 34 companies selected based on purposwe sampling method as a method of selection. Data were collected by taking from the Indonesia Stock Exchange website (www.idx.co. id) and then calculate the trading volume of shares by using indicator trading volume activity. Analy;,e data were used paired sample (t-test) after normalited with normalitas test, and processed by SPSS 24. The test result of the average difference tested shows the value oft arithmetic is 3.8/5 with the number Sig. (2-tailed) 0.000 <0.05, this number means the hypothesis of this study is accepted It can be concluded that There are an impact of the application of XBRL on the presentation of the financial statements of trading volume of shares.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Trading Volume of Shares, Trading Volume Activity (TVA),Extensible Business Reporting Language (XBRL)
Subjects:	H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	27 Sep 2019 06:36
Last Modified:	27 Sep 2019 06:36
URI:	http://repository.unsri.ac.id/id/eprint/9151

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