Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Perbedaan abnormal return dan volume perdagangan saham sebelum dan sesudah adanya sanksi regulator

Nurachman, Dwi Aditya (Unknown)



Article Info

Publish Date
25 Aug 2022

Abstract

This study aims to analyze and empirically demonstrate the difference in average abnormal returns before and after the announcement of the PT Sunprima Nusantara Pemfundan event, and to show the difference between the average stock trading volume activity before the event and empirical tests and evidence after the event. event. PT Sunprima Nusantara funding. Applied Research Methods The methods in this study are validation methods, ie. H. A study designed to determine the relationship between a variable and other variables. The method is performed by testing hypotheses and answering question formulas through data collection. This study employs a quantitative approach by testing the event research theory of information content, namely OJK KAP sanctioning Deloitte for not paying PT SNP Finance for events. Based on the results of the research and discussion, the authors concluded that abnormal returns for companies using KAP services sponsored by KAP Deloitte decreased on average after the official sanctions came into effect on October 1. However, statistical tests showed no significant difference in the share prices of companies using KAP Deloitte-sponsored KAP services before and after regulatory sanctions. This means that sanctions imposed by regulators will not have a significant impact on the share prices of companies that use KAP's services under the auspices of KAP Deloitte.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...