ANALISIS PERILAKU TRANSFER INFORMASI INTRA INDUSTRI DALAM REAKSI PASAR TERHADAP PUBLIKASI ARUS KAS PADA PERUSAHAAN REPORTER DAN NONREPORTER: STUDI EMPIRIS PADA PERUSAHAAN LQ-45

HANNJOTO, YESSICA (2009) ANALISIS PERILAKU TRANSFER INFORMASI INTRA INDUSTRI DALAM REAKSI PASAR TERHADAP PUBLIKASI ARUS KAS PADA PERUSAHAAN REPORTER DAN NONREPORTER: STUDI EMPIRIS PADA PERUSAHAAN LQ-45. Other thesis, Prodi Akuntansi Unika Seogijapranata.

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Abstract

This research purposes to examine about inta – industry information transfer of analysis in market reaction to cash flow announcement. This research is necessary to be done because this research about this issue is relative to be done so the empirical of evidences about intra – industry of information transfer has not been found. Population in this research is the company which listed in Indonesia Stock Exchange. The method of taking sample to be done by the method of purposive sampling with each criteria to reporter and nonreporter. The criteria of reporter include a). The sampling of reporter is all of the companies include LQ-45 index who has competition in the same industry. b). Publicate the financial report on December 31 to March 31 along the period 2004 – 2007. c). Not doing the specific announcement such as dividend announcement, merger, right isuue, stock split, and the another corporate action is around the period of windows. While, the criteria of nonreporter is all of the companies include LQ-45 index and also the same industry with the reporter company which it doesn’t do another specific announcement in the period of windows such as dividend announcement, merger, right issue, stock split, and the another corporate action in the period of windows. This research used the event study method. The event study method is developed to measure the impact of unanticipated event to stock price. By this method, a researcher can determined is there any impact in abnormal of stock price which related with the unexpected event, and it conclude the significant from this event. Based on the hypothesis of result, this research concludes that: 1). The cash flow announcement don’t cause the reaction for the stock exchange’s investor. It can’t cause the reaction, it can be indentified that the market doesn’t give a response to the cash flow announcement. 2). Don’t cause the intra – industry of information transfer which related with the cash flow announcement. Don’t cause the intra – industry of information transfer related with the reaction doesn’t had on the reporter companies. 3). Don’t cause the intra – industry of information transfer to the increasing of the cash flow announcement. It related with the unreaction significantly to the increasing of the cash flow announcement. 4). Don’t cause the intra – industry of transfer information to the decreasing of cash flow, it related with the unreaction to the decreasing of the cash flow announcement

Item Type: Thesis (Other)
Subjects: > 650 Management
> 650 Management > 658 Management > Marketing Management
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mrs Christiana Sundari
Date Deposited: 17 Sep 2015 12:26
Last Modified: 26 Sep 2016 05:23
URI: http://repository.unika.ac.id/id/eprint/2901

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