., Trianingsih (2009) Perbedaan reaksi pasar perusahaan perata laba dan perusahaan bukan perata laba. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.
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Abstract
Penelitian ini bertujuan untuk menguji ada tidaknya perbedaan reaksi pasar yang tercermin melalui nilai cummulative abnormal return antara perusahaan manufaktur perata laba dan perusahaan manufaktur bukan perata laba. Sampel penelitian dipilih berdasarkan metode purposive sampling, yaitu sebanyak 55 sampel yang terdiri dari 22 perusahaan berstatus perata laba dan 33 perusahaan berstatus bukan perata laba. Penelitian ini menggunakan uji analisis independent sample t-test. Hasil penelitian menunjukkan bahwa hipotesis alternative penelitian (Ha) diterima yang berarti bahwa terdapat perbedaan reaksi pasar yang tercermin melalui nilai cummulative abnormal return sesudah tanggal pengumuman laba antara perusahaan perata laba dengan perusahaan bukan perata laba.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Perata laba, reaksi pasar, cummulative abnormal return |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Theses - S1 > Accounting Study Program |
| Depositing User: | Student Staf Gabriel Valencia |
| Date Deposited: | 04 Aug 2020 03:06 |
| Last Modified: | 04 Aug 2020 03:06 |
| URI: | http://eprints.ukmc.ac.id/id/eprint/3916 |
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