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All Journal Buletin Studi Ekonomi Jurnal Akuntansi Multiparadigma Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Riset Akuntansi dan Keuangan Majalah Ekonomi Owner : Riset dan Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Journal of Economics, Business, and Government Challenges The Indonesian Journal of Accounting Research El-Iqtishod: Jurnal Ekonomi Syariah AJAR (Asian Journal of Accounting Research) (e-Journal) Journal of Accounting and Finance Management (JAFM) E-JURNAL AKUNTANSI
Zahroh Naimah, Zahroh
Department Of Accounting, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga, Surabaya, Indonesia
Religion Economics, Econometrics & Finance Social Sciences

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Journal : Owner : Riset dan Jurnal Akuntansi

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Reaksi Pasar pada Ketidaknormalan Pertumbuhan Persediaan Farrell, Davyn Muhammad; Naimah, Zahroh
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2694

Abstract

Abnormal inventory growth may reflect a response to high market demand or indicate inventory manipulation. This study aims to examine the market reaction to abnormal inventory in manufacturing companies in Indonesia. A quantitative approach was employed using an event study method based on secondary data from the financial reports of manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the period 2017–2019. The sample was selected through purposive sampling, and data were analyzed using a one-sample t-test. The results show that a positive market reaction occurred only on the first and second days after the publication of financial statements, as measured by cumulative average abnormal return (CAAR). These findings suggest that abnormal inventory is perceived as good news when interpreted as a signal of the company’s readiness to meet future demand. In contrast, no significant market reaction was observed when abnormal inventory was suspected to result from inventory manipulation. This study contributes to understanding how investors interpret abnormal inventory as a signal of firm performance in the capital market.
Co-Authors Alfa Rahmiati Anak Agung Dwi Widyani Ardianto Ba'ti Putri Pamuji Debby Ratna Daniel, Debby Ratna Farrell, Davyn Muhammad Hanani, Sofi Hutabarat, Devi Natalia I Gusti Ayu Ngurah Pradnyadevi Utami Nico Acintyo Mukti Nugroho, Adek Wahyu Rivera, Lidwina Nurilhaq Romaisyah, Luqita Santi Novita Santi Sedianingsih, Sedianingsih Sidharta Utama Tamara Firdaus Basyir Yessy Aryanti Lestari