PENGARUH PRAKTIK PERATAAN LABA (INCOME SMOOTHING) DAN PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP REAKSI PASAR (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2010-2012)

Rochmaniyyah, Syarifah (2014) PENGARUH PRAKTIK PERATAAN LABA (INCOME SMOOTHING) DAN PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP REAKSI PASAR (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2010-2012). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Syarifah Rochmaniyyah, 2014 : The Effect of Income Smoothing Practice and Intellectual Capital Disclosure on Market Reaction. Supervisor: (1) Rida Prihatni, SE., Akt., M.Si (2) Yunika Murdayanti S.E, M.Si, M.Ak. Universitas Negeri Jakarta. This research aims to examine the effect income smoothing practice and intellectual capital disclosure on market reaction. This study uses secondary data taken from financial statement data from the Indonesian Stock Exchange (IDX) website and stock price data from the website www.yahoo-finance.com. The population in this research that all manufacturing companies listed on the Indonesian Stock Exchange (IDX) in the period 2010 until 2012. While the sampling method used was purposive sampling method which is overall 159 observation choosen. This research uses multiple regression method to test the hypothesis at 5% significance. From the result in this research, it can be concluded that income smoothing have significant influence to market reaction, while intelellectual capital disclosure has no significant influence to market reaction who measured with cummulative abnormal return. While the results of the F test showed that simultaneous variable income smoothing practices and intellectual capital disclosure affect market reaction variables.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Rida Prihatni, SE., Akt., M.Si Pembimbing II: Yunika Murdayanti S.E, M.Si, M.Ak.
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 08 Mar 2018 08:20
Last Modified: 08 Mar 2018 08:20
URI: http://repository.fe.unj.ac.id/id/eprint/3592

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