Mauka, O’o Bilyanda Prabantomo and Saparila Worokinasih, Dr., S.Sos., M.Si (2020) Reaksi Pasar Sebelum dan Sesudah Internet Financial Reporting (IFR) (Studi pada Perusahaan yang Terdaftar di Indeks Kompas 100 Tahun 2017). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui dan menjelaskan reaksi pasar sebelum dan sesudah Internet Financial Reporting (IFR). Penelitian ini didasari oleh pelaku pasar modal yang akan selalu mengevaluasi setiap peristiwa ataupun pengumuman sebuah perusahaan, sehingga hal tersebut akan menyebabkan beberapa perubahan pada transaksi perdagangan saham. Penelitian ini menguji dampak publikasi Internet Financial Reporting (IFR) terhadap reaksi pasar yang dapat diukur menggunakan abnormal return dan trading volume activity. Penelitian ini menggunakan jenis penelitian komparatif dengan pendekatan kuantitatif. Variabel yang digunakan dalam penelitian ini adalah Abnormal Return dan Trading Volume Activity. Pengumpulan data diperoleh dari laporan keuangan masing-masing perusahaan, data volume perdagangan, jumlah saham yang beredar, harga saham perusahaan yang di peroleh dari website resmi Indonesia Stock Exchange (IDX) melalui website www.idx.com, Yahoo Finance melalui website www.finance.yahoo.com dan website masing-masing perusahaan. Hasil penelitian pada variabel abnormal return menunjukkan bahwa tidak terdapat perbedaan yang signifikan antara cumulative abnormal return sebelum dan sesudah Internet Financial Reporting (IFR), sedangkan pada variable trading volume activity menunjukkan bahwa terdapat perbedaan yang signifikan antara average trading volume activity sebelum dan sesudah Internet Financial Reporting (IFR).
English Abstract
This research aims to determine and explain the market reaction before and after the Internet Financial Reporting (IFR). This research based on capital market players who will always evaluate every event or announcement of a company, so that it will cause some changes in stock trading transactions. This study examines the impact of Internet Financial Reporting (IFR) publications on market reactions that can be measured using abnormal returns and trading volume activity This type of research is a comparative with a quantitative approach and use Abnormal Return and Trading Volume Activity as a variable. The data collection is obtained from the annual reports of each company, trade volume, number of outstanding share, company stock prices obtained from the official website of Indonesia Stock Exchange (IDX) via website www.idx.com, Yahoo Finance via website www.finance .yahoo.com and each company's website. The results of the research show that there is no significant difference between cumulative abnormal returns before and after Internet Financial Reporting (IFR). The results of the research show that there is a significant difference between average trading volume activity before and after Internet Financial Reporting (IFR).
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0520030184 |
| Uncontrolled Keywords: | Pasar Modal, Studi Peristiwa, Teori Sinyal, Internet Financial Reporting (IFR), Abnormal Return (AR), Trading Volume Activity (TVA), Capital Market, Event Study, Signaling Theory, Internet Financial Reporting (IFR), Abnormal Return (AR), Trading Volume Activity (TVA. |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Zainul Mustofa |
| Date Deposited: | 08 Aug 2022 06:30 |
| Last Modified: | 08 Aug 2022 06:30 |
| URI: | http://repository.ub.ac.id/id/eprint/193046 |
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Text (DALAM MASA EMBARGO)
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