Hasil Uji Plagiasi (Market Reaction Due to Implementation on International Financial Reporting Standard (IFRS) on Public Listed Companies at LQ45)

Murhaban, Murhaban and Nasir, Muhammad Nasir and Indrayani, Indrayani and Sri, Mulyati (2018) Hasil Uji Plagiasi (Market Reaction Due to Implementation on International Financial Reporting Standard (IFRS) on Public Listed Companies at LQ45). In: Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia, 12-13, Lhokseumawe.

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Abstract

The perpose of this study to determine market reaction that reflected by average abnormal return before and after the implementation of International Financial Accounting Standard (IFRS) and market reaction that reflected by cumulative average abnormal return before and after the implementation of International Financial Accounting Standard (IFRS). The Population in this research are 45 Companies that listing LQ45. The sampling method used purposive sampling method with 41 Companies. The data that used in this research in secondary data. The analytical method that used is descriptive statistic with the help of SPSS 18.0. The result of this study indicate that market reaction that reflected by average abnormal return before and after the implementation of International Financial Accounting Standart (IFRS) has positive reaction and market reaction that reflected by cumulative average abnormal return before and after the implementation of international accounting standart (IFRS) has positive reaction. Keywords: Average Abnormal Return, Cumulative Average Abnormal Return and International Accounting Standard (IFRS).

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