Pengaruh Pengumuman Informasi Laba, Manajemen Laba, Perataan Laba, Kebijakan Dividen Dan Inflasi Terhadap Reaksi Pasar Pada Perusahaan Yang Terdaftar Di Indeks LQ 45

Dwipayanti, Nyoman Ari (2021) Pengaruh Pengumuman Informasi Laba, Manajemen Laba, Perataan Laba, Kebijakan Dividen Dan Inflasi Terhadap Reaksi Pasar Pada Perusahaan Yang Terdaftar Di Indeks LQ 45. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This study aims to analyze the effect of earnings information announcements, earnings management, income smoothing, dividend policy and inflation on market reactions. The subjects of this study were companies belonging to the LQ45 group which were selected by purposive sampling technique. The type of data is secondary data. Market reaction is measured by CAR, earnings management is measured by discretionary accruals modified Jones Model, income smoothing is measured by Eckel Index, dividend policy is measured by DPR, inflation is measured by annual inflation rate. The analysis technique with multiple linear regression analysis. The results of the study show that: (1) The earnings information variable has no significant positive effect on market reaction; (2) Earnings management variable has a significant positive effect on market reaction; (3) Income smoothing variable has no significant positive effect on market reaction; (4) The dividend policy variable has a significant positive effect on market reaction; (5) Inflation variable has no significant negative effect on market reaction.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number DWI P 7191/2021
Uncontrolled Keywords: Earnings Information Announcement, Earnings Management, Income Smoothing, Dividend Policy, Inflation, Market Reaction
Subjects: AKUNTANSI > Analisis Laporan Keuangan
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited: 17 Feb 2023 06:54
Last Modified: 17 Feb 2023 06:54
URI: http://repositorybaru.stieykpn.ac.id/id/eprint/612

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