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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 9, November 2014, Hlm. 63-70

ANALISIS PENGARUH PENGUMUMAN LABA TERHADAP ABNORMAL RETURN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

SIGIT SUSILO BROTO

STIE Trisakti
sigit@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/ANALISIS PENGARUH PENGUMUMAN LABA TERHADAP ABNORMAL RETURN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

The objective of this research is to obtain empirical evidence about the difference of abnormal return before and after announcement. Variable which give an effect is earnings announcement, and variable which be affected is abnormal return. Population in this research are all manufacturing companies listed in Indonesia Stock Exchange during 2010- 2012. Samples are obtained through purposive sampling method, in which only 66 of the manufacturing companies listed in Indonesia Stock Exchange meet the sampling criteria and are taken as the samples. This research tested by using the data of abnormal return by event study. Data are analyzed using different test that is Wilcoxon Signed-Rank Test. The results shows that there were difference in abnormal return before and after earnings announcement. This means that earnings announcement has influence toward abnormal return and investor react to information published in market.

Keyword :Earnings Announcement, Abnormal Return, Event Study, Different Test, Wilcoxon Signed Rank Test
 
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