Reaksi pasar sebelum dan sesudah internet financial reporting

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.

SUPATMI; RENDI SATRIA Unknown Universitas Kristen Petra Indonesian eDIMENSI Journal Unknown Jurnal Akuntansi dan Keuangan, Vol. 15, No. 2, November 2013, 86-94; Rendi Satria (NA00404905) dan Supatmi (NA000000409) Unknown

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