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All Journal MODUS-Jurnal Ekonomi dan Bisnis
Jenjang Sri Lestari, Jenjang Sri
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Economics, Econometrics & Finance

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PENGARUH KONSERVATISME AKUNTANSI TERHADAP ABNORMAL RETURN SAHAM PADA SAAT PENGUMUMAN SEASONED EQUITY OFFERINGS Violetta, Vinny; Lestari, Jenjang Sri
Modus Journals Vol 27, No 1 (2015): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v27i1.570

Abstract

This study aims to determine the efect of conservatism against abnormal stock returns during the announcement of Seasoned Equity Oferings (SEO) companies listed on the Stock Exchange. Tis study was conducted to see the efect of accounting conservatism towards abnormal return during the announcement of SEO. Tis study also uses the control variables of size and leverage. The sample in this company using the 39 companies listed on the Stock Exchange and ofering additional shares during 2011-2013. Results from the study showed that conservatism has a signifcant positive efect on abnormal stock returns during the announcement of SEO. Control variables leverage signifcant negative efect on abnormal stock returns during the announcement of SEO. While size has no efect on abnormal stock returns during the announcement of SEO.Keywords: abnormal return, conservatism, leverage, seasoned equity ofering
Co-Authors Fransiska Fransiska Vinny Violetta, Vinny