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ANALISIS PENGARUH PENGUMUMAN LAPORAN KEUANGAN TERHADAP RETURN SAHAM

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 11 No. 1 (2020)

DOI
10.52062/jakd.v11i1.1407
ISSN
2621-6787, 1978-4848
Published
2020-12-11
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study purpose are to prove a December 31 financial statements have information content in the presence of abnormal stock returns are significant and fundamental variables to test the effect of abnormal stock returns. The data used in this research is secondary data obtained from the Indonesia Stock Exchange. The research sample as many as 114 companies go public on the Stock Exchange, where the method used is purposive sampling is a sampling method by setting criteriafor certain criteria. With this method of pooling of data (2012-2013) the number of samples (n) = 228. The data were analyzed using the t test and the F test in hypothesis testing. The first hypothesis testing results showed that there was no difference in abnormal stock returns before and after the announcement of the financial statements. While the test results influence fundamental variables partially (t test) between the variable accounts receivable, inventory, gross profit, earnings pershare (EPS), operating cash flow (OCF), return on assets (ROA) and one control variable sized companies against abnormal return shares are all variables did not affect the abnormal stock return. This is supported by test results determination coefficient is 0.036, which means 3.6% value of cumulative abnormal return (CAR) which can be explained by the independent variable and the remaining 96.4% is explained by other variables outside the model.

Collaboration network of the authors

29 authors · 61 co-authorship links

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Co-authorOrganisationJoint articles
Linda Y. HutadjuluAffiliation unknown3
Siti RofingatunAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Hastutie Noor AndriantiAffiliation unknown2
Dedy ArdinsyahAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Irma yantiAffiliation unknown1
Shartika A. KencanaAffiliation unknown1
Sylvia Christina DaatAffiliation unknown1
Helda F. BawekesAffiliation unknown1
Margaretha BarungAffiliation unknown1
Bill J. C PangayowAffiliation unknown1
Tania Ivanna A. TantoAffiliation unknown1
Riyani MorinAffiliation unknown1
Marice WaroiAffiliation unknown1
Alam Ashari KurniawanAffiliation unknown1
Ramadhan S.S ManafeAffiliation unknown1
Muhammad HendriyadiAffiliation unknown1
Novalia BleskaditAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Wilberth AiwoyAffiliation unknown1
Cornelia D. MataniAffiliation unknown1
Nur Azija Fajriah Tulhijrah KelilauwAffiliation unknown1
Pascalina V. S SesaAffiliation unknown1
Martupa J. S SiburianAffiliation unknown1
Cornelia Desiana MataniAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS PENGARUH PENGUMUMAN LAPORAN KEUANGAN TERHADAP RETURN SAHAM</dc:title>
	<dc:creator>Cahyani, Linda</dc:creator>
	<dc:creator>Simanjuntak, Aaron M. A.</dc:creator>
	<dc:creator>Hutadjulu, Linda</dc:creator>
	<dc:description xml:lang="en-US">This study purpose are to prove a December 31 financial statements have information content in the presence of abnormal stock returns are significant and fundamental variables to test the effect of abnormal stock returns. The data used in this research is secondary data obtained from the Indonesia Stock Exchange. The research sample as many as 114 companies go public on the Stock Exchange, where the method used is purposive sampling is a sampling method by setting criteriafor certain criteria. With this method of pooling of data (2012-2013) the number of samples (n) = 228. The data were analyzed using the t test and the F test in hypothesis testing. The first hypothesis testing results showed that there was no difference in abnormal stock returns before and after the announcement of the financial statements. While the test results influence fundamental variables partially (t test) between the variable accounts receivable, inventory, gross profit, earnings pershare (EPS), operating cash flow (OCF), return on assets (ROA) and one control variable sized companies against abnormal return shares are all variables did not affect the abnormal stock return. This is supported by test results determination coefficient is 0.036, which means 3.6% value of cumulative abnormal return (CAR) which can be explained by the independent variable and the remaining 96.4% is explained by other variables outside the model.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-11</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1407</dc:identifier>
	<dc:identifier>10.52062/jakd.v11i1.1407</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 11 No. 1 (2016)</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 11 No 1 (2016)</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v11i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1407/1106</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>