E-JURNAL AKUNTANSI
Vol 13 No 3 (2015)

PENGARUH PERATAAN LABA, UKURAN PERUSAHAAN DAN DEBT TO EQUITY RATIO PADA REAKSI PASAR

nia anggaraini (Fakultas Ekonomi Universitas Udayana)
Bambang Suprasto (Fakultas Ekonomi Universitas Udayana)



Article Info

Publish Date
18 Dec 2015

Abstract

Capital market as one of the meeting place between the need of funds that the issuing party effects and Investors. From the information provided by the company, the market participants will make predictions and determine investment decisions. The data used in this research is secondary data in the form of financial statements of the company in the period ended 31 December 2010 to 2013 were obtained through the website of the Stock Exchange (the Indonesia Stock Exchange). Hypothesis testing is done by using the multiple linear regression analysis. Based on the analysis of data it can be concluded that income smoothing negatively affect the market reaction to the size of the company no effect on market reaction, and the debt to equity ratio has negatively influence on the market reaction.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...