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Pengaruh publikasi laporan keuangan tahunan terhadap harga pasar saham sesudah penawaran umum perdana
|Penulis Utama||:||Ary Kartika Sari|
|NIM / NIP||:|
|Judul||:||Pengaruh publikasi laporan keuangan tahunan terhadap harga pasar saham sesudah penawaran umum perdana|
|Imprint||:||Surakarta - Fak. Ekonomi UNS - 2003|
|Sumber||:||UNS-Fak. Ekonomi NIM.F1301019-2003|
The research try to analyze the effect of the annual financial statement publication o n the price of stock market after the initial public offering. The aims of the research was to find out the market reaction caused by the publication of annual financial statement, by using of indicator abnormal return share.
The samples of the research is 40 organizations which active o n the share trade o n the period time of the rsearch. The financial statement which had been studied were the annual financial statements which had been audited and ended o n December 31 st 2000 (publicated o n the year of 2001) and the annual financial statements ended o n December 31 st 2001 (publicated on 2002). The data analysis had been done by finding out of the abnormal return average for each sample. The normality test of the data had ben done by using of statistical test of kolmogorov-smirnov test for o ne sample. The hypothesis test was done by using of statistic test device, named Paired sample t-test (differentials test of two means). It was done to test the first, second and third hypothesis. T-test done by using of level of significance 5%.
Generally, the result of this research showed that the average of abnormal return was different, but after being tested statistically, the result showed that the difference was not significance. o n the other words, there was no significance differences between abnormal return of share before and after the publication of the annual financial statement. From this research, it can be made a summary that the annual financial statement had no information content which made the market reaction. This was showed by having no significance fluctuation uf the share price o n the time of the research.
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1. Drs. Bandi, Msi, Ak
|Fakultas||:||Fak. Ekonomi dan Bisnis|