e_Jurnal Ilmiah Riset Akuntansi
Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021

DAMPAK SARS-COV-2 TERHADAP SAHAM PERUSAHAAN SUB SEKTOR PERHOTELAN, RESTORAN DAN PARIWISATA DI BURSA EFEK INDONESIA UNTUK PERIODE BERAKHIR BULAN SEPTEMBER 2020

Via Krismawati (Universitas Islam Malang)
Maslichah Maslichah (Universitas Islam Malang)
Dwiyani Sudaryanti (Universitas Islam Malang)



Article Info

Publish Date
17 Mar 2021

Abstract

The SARS-CoV-2 incident is one of the causes which able to affect capital market investment activities in Indonesia. This study aims to know the SARS-CoV-2 incident impact on the shares of hospitality industry, restaurant, and tourism subsector The population of this research is hospitality industry, restaurant, and tourism subsector on the BEI. The sampling technique used purposive sampling. The data was taken in the form of secondary data with documentation method. This kind of research used an event study with an event window during t-7 (before the event) and t + 7 (at the time of the event). The data used is data in the form of monthly share prices. Then the data were analyzed using paired t test. The results prove that average abnormal return with a value (0.049 <0.05) there is a difference between before and during the SARS-CoV-2 incident. Meanwhile, average trading volume activity with a value (0.293> 0.05) proved that there was no difference between before and during the SARS-CoV-2 incident.Keywords: SARS-CoV-2, Average Abnormal Return, and Average Trading Volume Activity.

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...