PENGARUH PERATAAN LABA (INCOME SMOOTHING) TERHADAP REAKSI PASAR MODAL (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2008 - 2012)

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PENGARUH PERATAAN LABA (INCOME SMOOTHING) TERHADAP REAKSI PASAR MODAL (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2008 - 2012)

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Title: PENGARUH PERATAAN LABA (INCOME SMOOTHING) TERHADAP REAKSI PASAR MODAL (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2008 - 2012)
Author: Suri, Puti Nilam
Abstract: The practice of income smoothing is the work done by the company management to reduce abnormal variations in earnings. This action is performed by the management company as investors who tend to focus their attention on earnings information compared with other information. The reaction of the capital market of all information published in the capital market will be proxied by an increase in stock price and volume trading activity (VTA). When the market reacts to new information that reaches the new equilibrium price, it can be said that market conditions efficiently. This research was conducted to examine empirically the effect of income smoothing on capital market reactions conducted research on manufacturing firm in 2008-2012, and listed on the Indonesian Stock Exchange, there were 58 samples manufacturing company used as a benchmark study. This type of research used in this research is study event, see the market's reaction to an event (event) that the information is published as an announcement. Data collection techniques in this research using secondary data is published financial statements, as well as a list of daily stock price. Hypothesis test results of this research indicate that measures income smoothing does not have a significant effect on the capital market reaction at the Indonesian Stock Stock Exchange the period 2008-2012.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/2955
Date: 2014


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Lembar Pengesahan.pdf 164.2Kb PDF View/Open
Abstrak.pdf 133.9Kb PDF View/Open
Kata Pengantar.pdf 91.89Kb PDF View/Open
Daftar Isi.pdf 207.0Kb PDF View/Open
Bab 1.pdf 121.0Kb PDF View/Open
Bab 2.pdf 360.0Kb PDF View/Open
Bab 5.pdf 75.19Kb PDF View/Open
Daftar Pustaka.pdf 95.54Kb PDF View/Open

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