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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Manajemen Bisnis
Langelo, Juandy Seiver
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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CAPITAL MARKET REACTIONS TO THE ANNOUNCEMENT OF STOCK SPLIT (STUDIES ON GO PUBLIC COMPANI THAT PERFORM A STOCK SPLIT YEARS 2011-2015 IN THE INDONESIA STOCK EXCHANGE) Langelo, Juandy Seiver
Manajemen Bisnis Vol 6, No 1 (2016): April
Publisher : Department of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.224 KB) | DOI: 10.22219/jmb.v6i1.5387

Abstract

The purposes of this research is to investigate the market?s  reaction events of the stock split announcement, proxied by abnormal returns and trading volumes. Hypothetical test in this research was using paired sample t test in the differences of abnormal return and wilcoxon signed rank to trading volume.Based on the results of hypothetical test, this research concluded that the market reacts negatively against the event of stock splits. The conclusion obtained from the presence of significant decrease of average volume of trade after the split event, where as the average of abnormal return decreases however not significant after the event of stock splits.
Analisis Faktor-Faktor Yang Berpengaruh Pada Keterlambatan Penyampaian Hasil Audit Ardianingsih, Arum; Langelo, Juandy Seiver
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.6934

Abstract

Audited financial reports must be published by companies registered and traded on the stock exchange market on the Indonesia Stock Exchange. The length of time the audit of financial statements is carried out by the auditor sometimes makes the audited financial statements late for publication or commonly called audit delay. This study aims to provide empirical evidence regarding the effect of profitability, auditor gender, IFRS convergence and reputation KAP on audit delay. The research was conducted on banking sub-sector listed on the Indonesia Stock Exchange 2016-2017 period. The research method used a quantitative approach. The source of this research used secondary data sourced from the annual report of various sector companies in the banking sub-sector listed on the Indonesia Stock Exchange. The research data was taken using purposive sampling. The analysis technique is done by classical assumption test, multiple linear regression. The results of the study found that Auditor gender hasn`t significant negative effect on audit delay. IFRS convergence hasn`t significant negative effect on audit delay. Reputation KAP has a significant negative effect on audit delay. The implication of the research results is that companies going public and listed on the IDX can appoint a KAP with a good reputation and it is recommended that the implementation of IFRS convergence is carried out earlier.
Co-Authors Arum Ardianingsih