Analisa Pengaruh Informasi Akrual terhadap Biaya Perdagangan Saham Perbankan di Indonesia

Abstract

The purpose of this study is to determine the effect of accrual information both abnormal accruals and normal accruals on stock trading costs in the form of quoted spreads and effective spreads in the go public banking sector listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. This study uses multiple linear regression on panel data in estimating the effect of independent variables (abnormal accruals and normal accruals) on stock trading costs. The data used is secondary data in the form of annual reports obtained from official publications of each bank and from the Yahoo! Finance website during the 2014-2018 period. The results showed a positive and significant relationship between abnormal accruals and the stock trading cost, both quoted spread and effective spread. The results of this study also show that normal accruals have a positive and significant relationship between abnormal accruals and the cost of trading shares, both quoted spread and effective spread.

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh informasi akrual baik abnormal akrual maupun normal akrual terhadap biaya perdagangan saham berupa quoted spread dan effective spread pada sektor perbankan go public yang terdaftar di Bursa Efek Indonesia (BEI) selama periode2014-2018. Penelitian ini menggunakan regresi linear berganda pada data panel dalam mengestimasi pengaruh variabel bebas (abnormal accrualdan normal accrual) pada biaya perdagangan saham. Data yang digunakan adalah data sekunder berupa laporan tahunan yang diperoleh dari publikasi resmi masing-masing bank dan dari situs Yahoo!Financeselama periode 2014-2018. Hasil penelitian menunjukkan hubungan positif dan signifikan antara abnormal accrualdengan biaya perdagangan saham baik quoted spread maupuneffective spread. Hasil penelitian ini juga menunjukkan bahwa normal accrual memiliki hubungan positif dan signifikan antara abnormal accrualdengan biaya perdagangan saham baik quoted spread maupuneffective spread.