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All Journal Jurnal Bisnis dan Akuntansi E-Jurnal Akuntansi TSM
FRESTIN CHRISNANTI
STIE Trisakti
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Perbedaan nilai actual return, expected return, abnormal return, trading volume activity dan security return variability sebelum dan sesudah merjer pada perusahaan yang terdaftar di bursa efek Indonesia FRESTIN CHRISNANTI
Jurnal Bisnis dan Akuntansi Vol 17 No 1 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.774 KB) | DOI: 10.34208/jba.v17i1.9

Abstract

Merger activities constitute important information for shareholders. A merger activities announcement that is released by a company will influence the share price of acquiring company. This research aims to know how far merger could build positive impact to acquiring company. By examining this research, the author tried to know actual return, expected return, abnormal return, trading volume activity, and security return variability of share before and after merger since 2005 till 2010 at the companies listed in Indonesia Stock Exchange. This research used purposive sampling for defining the sample. The sample used in this research consists of 10 companies from various industries sector. This period of research was 60 days, divided into 30 days before merger and 30 days after merger. The result of this research is that there are no mean differences in actual return, expected return, abnormal return, and security return variability before and after merger activities. But there is a difference in trading volume activity before and after merger. The next research is suggested to be done by others evaluation method to measure the expected return.
UKURAN PERUSAHAAN DAN FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT REPORT LAG IVAN FERNALDY; FRESTIN CHRISNANTI
E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.329 KB) | DOI: 10.34208/ejatsm.v2i3.1697

Abstract

The purpose of this research is to determine the factors that affect audit report lag in manufacturing companies that were listed consistently on the Indonesian Stock Exchange from 2018-2020. The data used in this research were from the financial statement of the manufacturing companies that were listed consistently from 2018-2020. The sampel of this research are 78 manufacturing companies. This research used multiple linear regression models to analyze data. This research results had proven that the profitability, leverage and tenure audit have an influence on audit report lag. While the others independent variables do not have a influence on audit report lag.
Co-Authors IVAN FERNALDY