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Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informasi Laba Perusahaan yang Terdaftar di Bursa Efek Indonesia

The investor's attention on net income numbers without regard to the procedures used to generate them, has encourage management to carry out earnings manangement. Includes within earnings management is income smoothing. Income smoothing can be viewed in term of the reduction in earnings variabi...

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Main Author: Pritat Assih, M Gudono
Format: Jurnal
Language: Bahasa Indonesia
Published: IAIKAP 2000
Subjects:
Jurnal Riset Akuntansi Indonesia Earnings management Income Smoothing Market reaction Earnings announcement cumulative abnormal retur
Online Access: http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=51976
PINJAM
id oai:lib.umy.ac.id:51976
recordtype oai_dc
spelling oai:lib.umy.ac.id:519762021-06-16T13:06:13ZHubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informasi Laba Perusahaan yang Terdaftar di Bursa Efek IndonesiaPritat Assih, M GudonoJurnal Riset Akuntansi Indonesia Earnings management Income Smoothing Market reaction Earnings announcement cumulative abnormal returThe investor's attention on net income numbers without regard to the procedures used to generate them, has encourage management to carry out earnings manangement. Includes within earnings management is income smoothing. Income smoothing can be viewed in term of the reduction in earnings variability over a numbers of periods, or within a single period, as the movement toward unexpected level of reported earning. Objective of this study to examine the market reaction on earnings announcement due to the income smoothing This study examine ninetu nin companies which listed in Jakarta Stock Exchange at least since 1990. Market raction is measured as cummulative abnormal return five days surrounding the companies' earnings announcement date. Overall, the result of this study indicate that there is signifiacnt market raction surrounding the companies' earnings announcement date and these market raction significantly difference between smoother companies and non-smoother companies. this study is hopes to give countribution to the literature that income smoothingpractice can regard as a signal to better prediction of future earnings by investors and a mean to decrease market reaction on companies' earnings anouncement.IAIKAP2000Jurnal1ISBN:1410-6817JRAI MM vol 3 no.1 2000Bahasa Indonesiahttp://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=51976
institution Universitas Muhammadiyah Yogyakarta
collection Perpustakaan Yogyakarta
language Bahasa Indonesia
topic Jurnal Riset Akuntansi Indonesia Earnings management Income Smoothing Market reaction Earnings announcement cumulative abnormal retur
spellingShingle Jurnal Riset Akuntansi Indonesia Earnings management Income Smoothing Market reaction Earnings announcement cumulative abnormal retur
Pritat Assih, M Gudono
Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informasi Laba Perusahaan yang Terdaftar di Bursa Efek Indonesia
description The investor's attention on net income numbers without regard to the procedures used to generate them, has encourage management to carry out earnings manangement. Includes within earnings management is income smoothing. Income smoothing can be viewed in term of the reduction in earnings variability over a numbers of periods, or within a single period, as the movement toward unexpected level of reported earning. Objective of this study to examine the market reaction on earnings announcement due to the income smoothing This study examine ninetu nin companies which listed in Jakarta Stock Exchange at least since 1990. Market raction is measured as cummulative abnormal return five days surrounding the companies' earnings announcement date. Overall, the result of this study indicate that there is signifiacnt market raction surrounding the companies' earnings announcement date and these market raction significantly difference between smoother companies and non-smoother companies. this study is hopes to give countribution to the literature that income smoothingpractice can regard as a signal to better prediction of future earnings by investors and a mean to decrease market reaction on companies' earnings anouncement.
format Jurnal
author Pritat Assih, M Gudono
author_sort Pritat Assih, M Gudono
title Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informasi Laba Perusahaan yang Terdaftar di Bursa Efek Indonesia
title_short Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informasi Laba Perusahaan yang Terdaftar di Bursa Efek Indonesia
title_full Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informasi Laba Perusahaan yang Terdaftar di Bursa Efek Indonesia
title_fullStr Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informasi Laba Perusahaan yang Terdaftar di Bursa Efek Indonesia
title_full_unstemmed Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informasi Laba Perusahaan yang Terdaftar di Bursa Efek Indonesia
title_sort hubungan tindakan perataan laba dengan reaksi pasar atas pengumuman informasi laba perusahaan yang terdaftar di bursa efek indonesia
physical 1
publisher IAIKAP
publishDate 2000
url http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=51976
isbn ISBN:1410-6817
callnumber-raw JRAI MM vol 3 no.1 2000
callnumber-search JRAI MM vol 3 no.1 2000
_version_ 1702748649323233280
score 14.79448

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