PENGARUH LABA BERSIH, KEPEMILIKAN INSTITUSIONAL, DAN INTERNET FINANCIAL REPORTING TERHADAP ABNORMAL RETURN SAHAM

MAURI ELEINA TIFANIA, . (2020) PENGARUH LABA BERSIH, KEPEMILIKAN INSTITUSIONAL, DAN INTERNET FINANCIAL REPORTING TERHADAP ABNORMAL RETURN SAHAM. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh laba bersih, kepemilikan institusional, dan internet financial reporting terhadap abnormal return. Penelitian ini menggunakan data sekunder dengan populasi perusahaan sektor properti, real estate, dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia 2016 – 2018. Dengan menggunakan metode purposive sampling maka didapatkan 78 jumlah observasi selama tiga tahun penelitian. Penelitian ini menggunakan metode analisis regresi data panel untuk menguji ketiga hipotesis dengan tingkat signifikansi 5% dan menggunakan eviews versi 10. Berdasarkan uji hasil analisis regresi data panel yang dilakukan, maka dapat disimpulkan bahwa laba bersih berpengaruh negatif signifikan terhadap abnormal return, kepemilikan institusional tidak berpengaruh terhadap abnormal return, dan internet financial reporting berpengaruh positif signifikan terhadap abnormal return. Pada penelitian ini, periode pengamatan yang digunakan yaitu 3 hari sebelum tanggal pulikasi laporan keuangan, tanggal publikasi laporan keuangan, dan 3 hari setelah tanggal publikasi laporan keuangan. Hasil penelitian ini menunjukkan bahwa laba bersih dan internet financial reporting memiliki kandungan informasi yang menyebabkan reaksi pasar melalui abnormal return. This research aims to examine the effect of net income, institutional ownership, and internet financial reporting towards abnormal return. This research uses secondary data with property, real estate, and building construction listed in Indonesia Stock Exchange in 2016 – 2018 as the population. By using the purposive sampling method, as the results, there are 78 total observations within 3 years of the study. This research is done by using multiple regression analysis to test the three hypotheses with a significance level of 5% through Eviews Version 10. Based on the results of data panel regression analysis, it can be concluded that net income has a significant positive effect on abnormal return, institutional ownership has no effect on abnormal return, and internet financial reporting has a significant negative effect on abnormal return. In this research, observation period that was used is three days before announcement of financial report, the announcement day of financial report, and three days after announcement of financial report. The result of this study shows that net income and internet financial reporting contain information that causes market reaction through abnormal return.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Diah Armeliza, SE., M.Ak ; 2). Dwi Handarini, S.Pd., M.Ak
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 5682 not found.
Date Deposited:	08 Sep 2020 09:19
Last Modified:	08 Sep 2020 09:19
URI:	http://repository.unj.ac.id/id/eprint/9723

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