Analisis Perbedaan Reaksi Pasar Sebelum Dan Sesudah Publikasi Laporan Keuangan
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Institusion

Universitas Katolik Musi Charitas

Author

., Silvia

Subject

H Social Sciences (General) 

Datestamp

2024-01-08 01:20:44 

Abstract :
This study aimed to test whether there is any difference in the market reaction before and after the publication of the financial statements of the company announced an increase in profits (good news) and the company announced a drop in earnings (bad news). The population in this study are all companies listed on the Indonesia Stock Exchange. The sample set by using simple random sampling method. The research sample of 100 companies with an observation period of 1 year. Hypothesis testing using method 2 Related Samples Test (non-parametric) with SPSS version 17.0. The results show that the first hypothesis (H1) which states the difference in market reaction before and after the publication of the financial statements of the company announced an increase in profits (good news) is rejected. The second hypothesis (H2) states that the difference in the market reaction before and after the publication of the financial statements of the companies that announced earnings decline (bad news) is reject. 

File :
EA-2014-101606-cover.pdf
EA-2014-101606-abstract.pdf
EA-2014-101606-complete.pdf
EA-2014-101606-summary_id.pdf
EA-2014-101606-tableofcontent.pdf
EA-2014-101606-chapter1.pdf
EA-2014-101606-chapter2.pdf
EA-2014-101606-chapter3.pdf
EA-2014-101606-chapter4.pdf
EA-2014-101606-conclusion.pdf
EA-2014-101606-reference.pdf
EA-2014-101606-attachment.pdf