Emrinaldi Nur DP_19215252262

PERBANDINGAN TINGKAT DAN RUANG LINGKUP PENGUNGKAPAN PELAPORAN KEUANGAN BASIS INTERNET TERHADAP HARGA SAHAM

Emrinaldi Nur DP
Prodi Akuntansi Fakultas Ekonomi Universitas Riau
Kampus Bina Widya Km.12,5 Simpang Baru Pekanbaru, 28293, Indonesia
Enny Susilowati
Prodi Akuntansi Fakultas Ekonomi Universitas Dian Nuswantoro
Jl. Nakula I No.5-11 Semarang, 50131, Indonesia

Korespondensi dengan Penulis:
Emrinaldi Nur DP: Telp. +62 761 632 66; Fax.+62 761-632 79
E-mail: enurdp@yahoo.co.uk

Abstract
Applications of Internet financial reporting (IFR) by companies have reduced the asymmetry of information and facilitate investor access to corporate information. IFR application is considered a good news that allegedly able to influence the market by watching the stock price, the value of stocks and abnormal stock returns. The purpose of this study was to observe the practice of IFR influence on stock prices by making comparisons against companies that do not apply to IFR and comparison of the company with defferent degree and scope of disclosure. The study was conducted on the companies included in the index compass 100 and tested using event study approach and independent sample t-test between two groups of samples. Results of tests performed showed no difference between the market reaction to the company and which do not apply IFR. There is also a difference in price saha and stock value for the company with the different degree and scope of IFR disclosure, while the abnormal returnnya got no support.

Keywords: abnormal return, disclosure, Internet Financial Reporting, market reaction

19215252262_Emrinaldi Nur DP (Full Text)

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