Ratih Dwi Jayanti, 1116051064 (2015) IMPLIKASI PELAPORAN KINERJA KEUANGAN DALAM MENGUKUR REAKSI PASAR (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA). Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Lampung.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
Penelitian ini bertujuan untuk mengetahui implikasi pelaporan kinerja keuangan terhadap reaksi pasar, pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian menggunakan variabel volume perdagangan (trading volume), arus kas dari aktivitas operasi, dan laba kotor (gross profit) sebagai indikator kinerja keuangan, ukuran perusahaan (firm size) sebagai variabel kontrol, dan reaksi pasar yang dihitung menggunakan pendekatan abnormal return. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Sampel penelitian terdiri dari 30 perusahaan yang di kelompokkan menjadi dua portofolio. Sampel ditentukan melalui metode purposive sampling dengan periode pengamatan 2011-2013. Penelitian ini menggunakan teknik analisis regresi linear berganda model panel data, dan uji independent sample t-test. Hasil penelitian menunjukkan bahwa volume perdagangan (trading volume) berpengaruh signifikan terhadap reaksi pasar pada portofolio saham winner, namun tidak signifikan terhadap portofolio saham loser. Arus kas dari aktivitas operasi berpengaruh negatif signifikan terhadap reaksi pasar pada portofolio saham winner, dan berpengaruh positif signifikan terhadap portofolio saham loser. Laba kotor (gross profit) dan ukuran perusahaan (firm size) berpengaruh positif tidak signifikan terhadap reaksi pasar untuk kedua portofolio. Hasil uji independent sample t-test menunjukkan bahwa tidak terdapat perbedaan yang signifikan antara reaksi pasar untuk portofolio saham winner dan loser. This research aimed to determine the implications of reporting financial performance on the markets reaction, in companies listed in the Indonesia Stock Exchange. The research used several variables such as trading volume, cash flow from operating activities, and gross profit as an indicator of financial performance, firm size as control variable, and the market reaction calculated by the abnormal return approach. This research used manufacturing companies which were listed in Indonesia Stock Exchange (IDX) as population. The study sample consisted of 30 companies which were classified into two portfolios. The sample was determined by purposive sampling method with the observation period 2011-2013. This research used multiple linear regression analysis of data panel model, and independent sample t-test. The results showed that the trading volume had significant influence on the market reaction to the winner stock portfolios, but no significant on loser stock portfolios. Cash flows from operating activities has significant negative effect on the market reaction to the winner stock portfolios, and significant positive on loser stock portfolios. Gross profit and firm size no significant on the market reaction on both portfolios. The independent sample t-test showed that there was no significant difference between the stock market reaction to the winner and loser portfolios.
| Jenis Karya Akhir: | Skripsi |
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| Subyek: | |
| Program Studi: | Fakultas ISIP > Prodi Ilmu Administrasi Bisnis |
| Pengguna Deposit: | 5063808 . Digilib |
| Date Deposited: | 18 Feb 2015 06:24 |
| Terakhir diubah: | 18 Feb 2015 06:24 |
| URI: | http://digilib.unila.ac.id/id/eprint/7137 |
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