?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=IMPLIKASI+PELAPORAN+KINERJA+KEUANGAN+DALAM+MENGUKUR+REAKSI+PASAR+(STUDI+PADA+PERUSAHAAN+MANUFAKTUR+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA)&rft.creator=Ratih+Dwi+Jayanti%2C+1116051064&rft.subject=+&rft.description=Penelitian+ini+bertujuan+untuk+mengetahui+implikasi+pelaporan+kinerja+keuangan+terhadap+reaksi+pasar%2C+pada+perusahaan+manufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia.+Penelitian+menggunakan+variabel+volume+perdagangan+(trading+volume)%2C+arus+kas+dari+aktivitas+operasi%2C+dan+laba+kotor+(gross+profit)+sebagai+indikator+kinerja+keuangan%2C+ukuran+perusahaan+(firm+size)+sebagai+variabel+kontrol%2C+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%2C+dan+uji+independent+sample+t-test.%0D%0A%0D%0AHasil+penelitian+menunjukkan+bahwa+volume+perdagangan+(trading+volume)+berpengaruh+signifikan+terhadap+reaksi+pasar+pada+portofolio+saham+winner%2C+namun+tidak+signifikan+terhadap+portofolio+saham+loser.+Arus+kas+dari+aktivitas+operasi+berpengaruh+negatif+signifikan+terhadap+reaksi+pasar+pada+portofolio+saham+winner%2C+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.%0D%0A%0D%0A%0D%0AThis+research+aimed+to+determine+the+implications+of+reporting+financial+performance+on+the+markets+reaction%2C+in+companies+listed+in+the+Indonesia+Stock+Exchange.+The+research+used+several+variables+such+as+trading+volume%2C+cash+flow+from+operating+activities%2C+and+gross+profit+as+an+indicator+of+financial+performance%2C+firm+size+as+control+variable%2C+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%2C+and+independent+sample+t-test.%0D%0A%0D%0AThe+results+showed+that+the+trading+volume+had+significant+influence+on+the+market+reaction+to+the+winner+stock+portfolios%2C+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%2C+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.%0D%0A&rft.publisher=Fakultas+Ilmu+Sosial+dan+Ilmu+Politik&rft.date=2015-02-05&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7137%2F1%2FCOVER.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7137%2F2%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7137%2F3%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7137%2F4%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7137%2F5%2FLEMBAR%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7137%2F6%2FLEMBAR%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7137%2F7%2FLEMBAR%2520PERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7137%2F8%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7137%2F9%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7137%2F10%2FMOTTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7137%2F11%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7137%2F12%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7137%2F13%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7137%2F14%2FDAFTAR%2520GAMBAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7137%2F15%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F7137%2F16%2FBAB%2520I.pdf&rft.format=text&rft.iden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