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All Journal Klabat Accounting Review
Natasya Imanuella Soriton
Faculty of Economics and Business, Klabat University
Economics, Econometrics & Finance

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THE EFFECT OF COMPANY’S MANAGEMENT DISCUSSION AND ANALYSIS DISCLOSURE TO SHAREHOLDERS REACTION Natasya Imanuella Soriton; Rinny Rantung
Klabat Accounting Review Vol 2 No 2 (2021): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.884 KB) | DOI: 10.60090/kar.v2i2.597.134-147

Abstract

This research aims to describe how Indonesia capital market would react upon non-financial information Management Discusion and Analysis disclosure for 85 manufacturing company in 2018. The result of the research showed that (1) non-financial information for manufacturing companies such as Management Discussion and Analysis as part of annual report has no significant impact towards investor in Indonesia. (2) MD&A purpose for disclosing information in manufacturing company for Indonesia capital market is not functioning. (3) MD&A disclosure for manufacturing companies are not fully prepared by management. Keywords: Management discussion and analysis, market reaction, trading volume activity
Co-Authors Rinny Cherill Rantung