Reaksi Pasar Sebelum dan Sesudah Internet Financial Reporting

Authors

  • Rendi Satria Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana Jl. Diponegoro 52-60 Salatiga - Indonesia 50711
  • . Supatmi Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana Jl. Diponegoro 52-60 Salatiga - Indonesia 50711

:

https://doi.org/10.9744/jak.15.2.86-94

Keywords:

Internet financial reporting, trading value activity, abnormal return

Abstract

This research aims to determine the differences market reaction before and after the internet financial reporting (IFR) as measured by trading value activity and abnormal return. The sample used consist of 181 listed companies in BEI period 2011. Trading value activity and abnormal return tested by Wilcoxon Signed Test to determine the difference before and after IFR publication. The results of this research indicate that there are differences market reaction before and after IFR publication, which were measured by trading value activity and abnormal return. The companies which use IFR will have higher average of trading value activity and abnormal return after IFR publication.

References

Institute for Economic and Financial Research (2012), Indonesian Capital Market Directory 2011.

Abdelsalam, O. H., Bryant, S. M., dan Street, D. L. (2007). An Examination of the Comprehen-siveness of Corporate Internet Reporting Provided by London-Listed Companies. Jour-nal of International Accounting Research, 6(2).

Ashbaugh, H., Johnstone, K., and Warfield, T. (1999). Corporate Reporting on the Internet. Accounting Horizons, 13(3), 241-257.

Almilia, Luciana Spica (2009). Analisa Kualitas Isi Financial and Sustainability Reporting pada Website Perusahaan go Publik di Indonesia, Seminar Nasional Aplikasi Teknologi Informasi 2009 (SNATI 2009).

Budiman, Ferry dan Supatmi (2008). Pengaruh Pengumuman Indonesia Sustainability Reporting Award (ISRA) terhadap Abnormal Return dan Volume Perdagangan Saham. Simposium Nasional Akuntansi XII Palem-bang.

Chariri, A. dan Lestari, H. S. (2005). Analisis Faktor–Faktor yang Mempengaruhi Pelapor-an Keuangan Melalui Internet (Internet Financial Reporting) dalam Website Per-usahaan, Fakultas Ekonomi Universitas Diponegoro.http://eprints.undip.ac.id/2398/1/IFR_ research.pdf, 15 September 2012.

Damayanti, Kartika (2012). Internet Financial Reporting (IFR) dan Reaksi Pasar, Call for Paper 2012 Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana.

Hargyantoro, Febrian (2010). Pengaruh Internet Financial Reporting dan Tingkat Peng-ungkapan Informasi Website terhadap Fre-kuensi Perdagangan Saham Perusahaan, Universitas Diponegoro. http://eprints.undip. ac.id/22801/1/SKRIPSI_FINAL.pdf. 9 Septem-ber 2012.

Hartono, Jogiyanto (2008). Teori Portofolio dan Analisis Investasi, BPFE Yogyakarta.

Keputusan Ketua Bapepam-LK No. Kep-346/BL/ 2011 tanggal 5 Juli 2011. Keputusan Ketua Bapepam-LK Nomor Kep. 06/ PM/2000 tentang Perubahan Peraturan Nomor VIII.G.7 tanggal 30 Desember 2010.

Anuragabudhi, I. dan Purwaningsih, A. (2008). Analisis Kinerja Keuangan Perusahaan Sebelum dan Setelah Stock Split: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta. Modus Jurnal Ekonomi dan Bisnis, Vol. 20. No.1.

Internet World Stats (2011). World Internet Usage and Populations Statistic 2011, http://www. internetworldstats.com/stats3.htm. 9 Septem-ber 2012.

Lai, S. C., Lin, C., Lee, H. C., and Wu, F. H. (2010). An Empirical Study of the Impact of Internet Financial Reporting on Stock Prices, The International Journal of Digital Accounting Research ,10, 1-26.

Mardiyah, A. A. dan Najib, A. (2005). Perbedaan Publikasi Laporan Keuangan terhadap Volume Perdagangan Saham di Bursa Efek

Jakarta. Simposium Riset Ekonomi II, Ikatan Sarjana Ekonomi Indonesia.

McLeod, Raymond Jr. (2007), Management Infor-mation Systems. Pearson/Prentice Hall. United States.

Octavina, Devita Nurmala (2008). Analisis Abnormal Return dan Aktivitas Volume Perdagangan Saham di Seputar Pengumuman Deviden. Universitas Islam Negeri Malang. http://lib. uin-malang.ac.id/thesis/fullchapter/04610090-devita-normala-octavina. pdf. 11 September 2012.

Wibisono, Gunawan (2011). Internet Financial Reporting dan Tempelan Multimedia pada Statement Keuangan Elektronik. Majalah Triwulan, Fakultas Ekonomika dan Bisnis Universitas Gajah Mada, Edisi 10/November: 26-27

Downloads

Published

2013-11-01

How to Cite

Satria, R., & Supatmi, . (2013). Reaksi Pasar Sebelum dan Sesudah Internet Financial Reporting. Jurnal Akuntansi Dan Keuangan, 15(2), 86-94. https://doi.org/10.9744/jak.15.2.86-94

Issue

Vol. 15 No. 2 (2013): NOVEMBER 2013

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain the copyright and publishing right, and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) followingthe publication of the article, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).<a href="http://creativecommons.org/lice