Pengaruh Internet Financial Reporting terhadap reaksi pasar sebelum dan sesudah Internet Financial Reporting

Immanuela, Intan and Purbandari, Theresia (2016) Pengaruh Internet Financial Reporting terhadap reaksi pasar sebelum dan sesudah Internet Financial Reporting. Widya Warta: Jurnal Ilmiah Universitas Katolik Widya Mandala Madiun, XL (02). pp. 283-295. ISSN 0854-1981

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Abstract

The purpose of this study demonstrate empirically that the Internet Financial Reporting (IFR) effect on abnormal return, abnormal return before and after applying IFR different, and the volume of stock trading company before and after applying IFR different. Samples were determined using purposive sampling technique . Based on specific criteria, manufacturing companies listed in Indonesia Stock Exchange in 2013 as sample 115. To test the hypothesis 1 used a simple linear regression analysis, while for the hypothesis 2nd and 3rd use different test . The results showed that IFR had no effect on abnormal return, abnormal return before and after applying IFR is no different, and the volume of stock trading company before and after applying IFR is no different.

Item Type: Article
Uncontrolled Keywords: internet financial reporting (IFR), abnormal return, the volume of stock trading
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi Dan Bisnis > Prodi Akuntansi
Depositing User: Petrus Suwandi
Date Deposited: 30 Apr 2019 02:02
Last Modified: 07 May 2019 01:47
URI: http://repository.widyamandala.ac.id/id/eprint/305

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