Reaksi Pasar Sebelum dan Sesudah Internet Financial Reporting
This research aims to determine the differences market reaction before and after the internet financial reporting (IFR) as measured by trading value activity and abnormal return. The sample used consist of 181 listed companies in BEI period 2011. Trading value activity and abnormal return tested by...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Petra Christian University
2013-01-01
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| Series: | Jurnal Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/18891 |
| _version_ | 1818473861259198464 |
|---|---|
| author | Rendi Satria . Supatmi |
| author_facet | Rendi Satria . Supatmi |
| author_sort | Rendi Satria |
| collection | DOAJ |
| description | This research aims to determine the differences market reaction before and after the internet financial reporting (IFR) as measured by trading value activity and abnormal return. The sample used consist of 181 listed companies in BEI period 2011. Trading value activity and abnormal return tested by Wilcoxon Signed Test to determine the difference before and after IFR publication. The results of this research indicate that there are differences market reaction before and after IFR publication, which were measured by trading value activity and abnormal return. The companies which use IFR will have higher average of trading value activity and abnormal return after IFR publication. |
| first_indexed | 2024-04-14T04:28:21Z |
| format | Article |
| id | doaj.art-51e899e665484ebaab12970a7de3b055 |
| institution | Directory Open Access Journal |
| issn | 1411-0288 1411-0288 |
| language | Indonesian |
| last_indexed | 2024-04-14T04:28:21Z |
| publishDate | 2013-01-01 |
| publisher | Petra Christian University |
| record_format | Article |
| series | Jurnal Akuntansi dan Keuangan |
| spelling | doaj.art-51e899e665484ebaab12970a7de3b0552022-12-22T02:12:10ZindPetra Christian UniversityJurnal Akuntansi dan Keuangan1411-02881411-02882013-01-011528694Reaksi Pasar Sebelum dan Sesudah Internet Financial ReportingRendi Satria0. Supatmi1 Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana <br />Jl. Diponegoro 52-60 Salatiga - Indonesia 50711 Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana <br />Jl. Diponegoro 52-60 Salatiga - Indonesia 50711 This research aims to determine the differences market reaction before and after the internet financial reporting (IFR) as measured by trading value activity and abnormal return. The sample used consist of 181 listed companies in BEI period 2011. Trading value activity and abnormal return tested by Wilcoxon Signed Test to determine the difference before and after IFR publication. The results of this research indicate that there are differences market reaction before and after IFR publication, which were measured by trading value activity and abnormal return. The companies which use IFR will have higher average of trading value activity and abnormal return after IFR publication.http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/18891Internet financial reportingtrading value activityabnormal return |
| spellingShingle | Rendi Satria . Supatmi Reaksi Pasar Sebelum dan Sesudah Internet Financial Reporting Jurnal Akuntansi dan Keuangan Internet financial reporting trading value activity abnormal return |
| title | Reaksi Pasar Sebelum dan Sesudah Internet Financial Reporting |
| title_full | Reaksi Pasar Sebelum dan Sesudah Internet Financial Reporting |
| title_fullStr | Reaksi Pasar Sebelum dan Sesudah Internet Financial Reporting |
| title_full_unstemmed | Reaksi Pasar Sebelum dan Sesudah Internet Financial Reporting |
| title_short | Reaksi Pasar Sebelum dan Sesudah Internet Financial Reporting |
| title_sort | reaksi pasar sebelum dan sesudah internet financial reporting |
| topic | Internet financial reporting trading value activity abnormal return |
| url | http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/18891 |
| work_keys_str_mv | AT rendisatria reaksipasarsebelumdansesudahinternetfinancialreporting AT supatmi reaksipasarsebelumdansesudahinternetfinancialreporting |