Akhiruddin, Herdhita (2013) Pengaruh Pelaporan Keuangan Di Internet Terhadap Reaksi Pasar (Studi Empiris Pada Perusahaan Yang Terdaftar Di Indeks Kompas 100 Periode 2011). Sarjana thesis, Universitas Brawijaya.
Abstract
Pengungkapan informasi secara terbuka mengenai perusahaan merupakan wujud transparansi dan akuntabilitas manajemen kepada para stakeholder . Perkembangan internet sebagai media untuk mengkomunikasikan informasi perusahaan menjadi salah satu alternatif untuk menyampaikan informasi keuangan dari perusahaan kepada investor yang kemudian dikenal dengan Internet Financial Reporting . Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh tingkat pengungkapan informasi yang disajikan di website terhadap reaksi pasar yang ditunjukkan dengan adanya abnormal return saham. Selain itu juga untuk membuktikan secara empiris terjadinya abnormal return saham selama publikasi dan adanya perbedaan abnormal return saham perusahaan antara sebelum dan setelah publikasi informasi keuangan di website perusahaan. Penelitian ini menggunakan sampel 58 perusahaan yang terdaftar di Indek Kompas 100 selama periode 2011 yang dipilih menggunakan metode purposive sampling . Penelitian ini menguji tiga hipotesis dengan menggunakan regresi linear sederhana, one sample t-test , dan wilcoxon signed rank test . Hasil penelitian ini menunjukkan bahwa tingkat pengungkapan informasi keuangan yang disajikan di website perusahaan tidak berpengaruh terhadap abnormal return saham. Di sisi lain, penelitian ini juga menunjukkan terjadinya abnormal return saham selama publikasi informasi, serta menunjukkan terdapat perbedaan abnormal return saham perusahaan antara sebelum dan setelah publikasi informasi keuangan di website perusahaan.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2013/378/051307976 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 19 Sep 2013 10:26 |
| Last Modified: | 19 Oct 2021 03:24 |
| URI: | http://repository.ub.ac.id/id/eprint/106795 |
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