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

Suri, Puti Nilam

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

dc.contributor.author	Suri, Puti Nilam
dc.date.accessioned	2014-03-22T02:45:56Z
dc.date.accessioned	2020-01-14T08:42:00Z
dc.date.available	2014-03-22T02:45:56Z
dc.date.available	2020-01-14T08:42:00Z
dc.date.issued	2014
dc.description.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.	en_US
dc.identifier.uri	http://repository.widyatama.ac.id/xmlui/handle/123456789/2955
dc.language.iso	other	en_US
dc.publisher	Universitas Widyatama	en_US
dc.subject	Peratan Laba (Income Smoothing)	en_US
dc.subject	Reaksi Pasar Modal	en_US
dc.subject	Pasar Efisien	en_US
dc.subject	Income Smoothing	en_US
dc.subject	Reaction Capital Markets	en_US
dc.subject	Efficient Markets	en_US
dc.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)	en_US
dc.type	Other	en_US