Abstract :
This research amied to determine the market reaction to the publication of the financial statments on the company?s website, and the publication of the financial statments on the Indonesia Stock Exchange. The polulation in this research is the listing companies in Indonesia Stock Exchange in 2013 which has a company?s website. Samples determined by using purposive sampling. The samples obtained by 36 companies. Data analysis techniques used in this research is the method of comparative data analysis with SPSS version 20. Results of testing the first hypothesis in this research indicate that there is no market reaction seen from the average abnormal return, and there is a market reaction seen from the average trading volume activity of the significant around the date of publication of the financial statements on the company's website. The second hypothesis test results in this research indicate that there is market reaction seen from the average abnormal return, and the average trading volume activity of significant around the date of publication of the financial statements on the Indonesia Stock Exchange.