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PERBEDAAN REAKSI PASAR SEBELUM DAN SESUDAH PERATURAN INTERNET FINANCIAL REPORTING PADA WEBSITE PERUSAHAAN
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Institusion
Universitas Katolik Musi Charitas
Author
Naomi, Lyvia
Subject
H Social Sciences (General) 
Datestamp
2022-05-13 06:53:14 
Abstract :
This purpose of this research is to attest empirically the differences in market reaction before and after the regulation of internet financial reporting on the company's website. The population in this study is a company listed on the Indonesia Stock Exchange in 2011. The research sample set by using purposive sampling. The sample comply the criteria are 33 companies. The research data used in the form of secondary data is divided into two parts, namely data before and after the regulations. The research variables measured by the cummulative abnormal return. Tests conducted by kolmogorov-smirnov test for normality test data and paired samples t-test to test the hypothesis. The results show that there is no difference of market reaction before and after the the regulation of internet financial reporting on the company's website. Keywords: Market reaction, internet financial reporting, cummulative abnormal return 
Institution Info

Universitas Katolik Musi Charitas