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Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informas Laba Perusahaan yang Terdaftar di Bursa Efek Jakarta

The investor's attention on net income numbers without regard to the oricedures used to genare them, has encourage manaegement to carry out earnings management. Include within earnings management is income smoothing. Income smoothing can be viewed in term of the redictopm om earmomgs varoabilit...

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Main Author: Prihat Assih, M. Gundono
Format: Jurnal
Language: Bahasa Indonesia
Published: IAIKAP 2000
Subjects:
Jurnal Riset Akuntansi Indonesia Earnings Management Income smoothing Market reaction Earnings announcement Cumulative abnormal return
Online Access: http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=52003
PINJAM
id oai:lib.umy.ac.id:52003
recordtype oai_dc
spelling oai:lib.umy.ac.id:520032021-06-16T13:06:14ZHubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informas Laba Perusahaan yang Terdaftar di Bursa Efek JakartaPrihat Assih, M. GundonoJurnal Riset Akuntansi Indonesia Earnings Management Income smoothing Market reaction Earnings announcement Cumulative abnormal returnThe investor's attention on net income numbers without regard to the oricedures used to genare them, has encourage manaegement to carry out earnings management. Include within earnings management is income smoothing. Income smoothing can be viewed in term of the redictopm om earmomgs varoability 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 ninety nine companies which as cumulatiove abnormal retur five days surrounding the companies' earnings announcemnt date. Overall, the result of this study indicate that there is significant market raction surrouning the companies' earnings announcement date and these market reaction significantly difference between smoother companies and non-smoother companies. This study is hopes to give contributtion to the literature, that income smoothing practice can regard as a signal to better prediction of future earnings by investors and mean to decrease market raction on companies' earnings anouncement.IAIKAP2000Jurnal1ISBN:1410-6817JRAI MM Vol 3 No. 1 2000Bahasa Indonesiahttp://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=52003
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 return
spellingShingle Jurnal Riset Akuntansi Indonesia Earnings Management Income smoothing Market reaction Earnings announcement Cumulative abnormal return
Prihat Assih, M. Gundono
Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informas Laba Perusahaan yang Terdaftar di Bursa Efek Jakarta
description The investor's attention on net income numbers without regard to the oricedures used to genare them, has encourage manaegement to carry out earnings management. Include within earnings management is income smoothing. Income smoothing can be viewed in term of the redictopm om earmomgs varoability 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 ninety nine companies which as cumulatiove abnormal retur five days surrounding the companies' earnings announcemnt date. Overall, the result of this study indicate that there is significant market raction surrouning the companies' earnings announcement date and these market reaction significantly difference between smoother companies and non-smoother companies. This study is hopes to give contributtion to the literature, that income smoothing practice can regard as a signal to better prediction of future earnings by investors and mean to decrease market raction on companies' earnings anouncement.
format Jurnal
author Prihat Assih, M. Gundono
author_sort Prihat Assih, M. Gundono
title Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informas Laba Perusahaan yang Terdaftar di Bursa Efek Jakarta
title_short Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informas Laba Perusahaan yang Terdaftar di Bursa Efek Jakarta
title_full Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informas Laba Perusahaan yang Terdaftar di Bursa Efek Jakarta
title_fullStr Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informas Laba Perusahaan yang Terdaftar di Bursa Efek Jakarta
title_full_unstemmed Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informas Laba Perusahaan yang Terdaftar di Bursa Efek Jakarta
title_sort hubungan tindakan perataan laba dengan reaksi pasar atas pengumuman informas laba perusahaan yang terdaftar di bursa efek jakarta
physical 1
publisher IAIKAP
publishDate 2000
url http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=52003
isbn ISBN:1410-6817
callnumber-raw JRAI MM Vol 3 No. 1 2000
callnumber-search JRAI MM Vol 3 No. 1 2000
_version_ 1702748654733885440
score 14.79448

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