Cahyono, Eko (2018) Reaksi Investor Dalam Pasar Modal Terhadap Pengesahan Undang-Undang Pengampunan Pajak (Studi Peristiwa Pada Perusahaan Sektor Keuangan Subsektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini merupakan studi peristiwa yang bertujuan guna menguji dan menganalisis reaksi investor terhadap variabel average abnormal return dan average trading volume activity pada saat, sebelum, dan sesudah pengesahan Undang-Undang pengampunan pajak. Penelitian dilaksanakan pada perusahaan sektor keuangan subsektor perbankan yang terdaftar di BEI sejumlah 18 sampel dengan metode purposive sampling penentuannya. Teknik analisis penelitian dengan menggunakan wilcoxon signed rank test dimana periode pengamatan yang digunakan adalah selama 7 hari menggunakan alat bantu SPSS 22. Hasil penelitian yakni tidak terdapat adanya perbedaan average abnormal return dan average trading volume activity pada saat, sebelum, dan sesudah pengesahan Undang-Undang pengampunan pajak.
English Abstract
This study is a study of events aimed at testing and analyzing investor reactions to the average variable abnormal return and average trading volume activity at the time before, and after the legalization of tax forgiveness law. The study was conducted on the financial sector of the banking subsector listed on the IDX of 18 samples with purposive sampling method of determination. The technique of research analysis using wilcoxon signed rank test where the observation period used is for 7 days using SPSS 22 tool. The result of research is that there is no difference of average abnormal return and average trading volume activity at the time before and after the legalization tax forgiveness.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/127/051803585 |
| Uncontrolled Keywords: | Abnormal Return, Trading Volume Activity, Pengesahan Undang-Undang Pengampunan Pajak |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.24 Income taxes > 336.241 General topics of income taxes > 336.241 6 Provisions that allow tax avoidance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 18 May 2018 01:52 |
| Last Modified: | 02 Nov 2021 03:37 |
| URI: | http://repository.ub.ac.id/id/eprint/10680 |
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