PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL SERTA ROA TERHADAP CUMULATIVE ABNORMAL RETURN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2009

Meilisa, Grace Ombun (2012) PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL SERTA ROA TERHADAP CUMULATIVE ABNORMAL RETURN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2009. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Grace Ombun Meilisa, 2011; The Influence of Book-Tax Differences and ROA to The Cumulative Abnormal Return at Manufacturing Company that Listing at Indonesia Stock Exchange on 2009. In general, investor inculcates ithe capital into company to obtain earnings from ithe investment rate of return. On the other side, company requires fund to going concern and to do activity from investor. Therefore, company requires trust from investor through appraisal of performance coming from ROA. In reporting of income often happened difference between accounting incomes and fiscal income. This research aim to know difference influence between accounting incomes and fiscal income and Return On Assets (ROA) to Cumulative Abnormal Return (CAR) at inscribed manufacturing business in BEI in the year 2009. This research variable is difference of accounting income and fiscal income (X1), ROA (X2) and CAR (Y). Sample total 77 companies. Data applied is financial statements and the price of stock from each sample. Analytical method applied is in this research is quantitative method with testing of classic assumption and doubled linear regression analysis. While testing of hypothesis done with analysis R2, test F and test t with α = 5%. Test Result F indicates that difference variable between accounting incomes and fiscal income and ROA has influence signifikan simultan to CAR that visible from output SPSS showing level of signifikansi which less than α (0.021 < 0.05). While test result t this research indicates that difference between accounting incomes and fiscal income influential to CAR posed at with level of signifikansi which less than α (0010 < 005). Result of this research in line with research of Lev and Nissim (2004) that BTD influential positive to return stock. In this research ROA doesn't have an effect on to CAR posed at with level of signifikansi which more than α (0221 < 005). This research in line with research of Sasongko and Wulandari (2005), Mukhtaruddin and Romalo (2007) and Stella (2009) concluding that return on assets doesn't have an effect on to the price of stock.

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