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Reaksi Investor Terhadap Pengumuman Kebijakan Tax Amnesty Pada Tanggal 1 Juli 2016 (Evet Study Pada Perusahaan LQ45 Yang Terdaftar Di BEI)

Jurnal Ilmiah Riset Akuntansi

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Title Reaksi Investor Terhadap Pengumuman Kebijakan Tax Amnesty Pada Tanggal 1 Juli 2016 (Evet Study Pada Perusahaan LQ45 Yang Terdaftar Di BEI)
 
Creator Asmorojati, Wendi
Diana, Nur
Afifudin, Afifudin
 
Description AbstrakThe purpose of this study was to analyze the reaction of investors in the Indonesia Stock Exchange (BEI) to the events of tax amnesty policy announcement on July 01, 2016, with testing of the abnormal return (AR) and trading volume activity (TVA). The method used in this study is event study, by doing different test t-test for abnormal return (AR) and trading volume activity (TVA) before and after the event. The data used in this research is secondary data, while the sample used is LQ45 shares listed on the Stock Exchange by using purposive sampling method.This study shows that abnormal return (AR) and trading volume activity (TVA) in the event period showed varying results, but were not statistically significant. While the test results a difference t-test showed that there is no significant difference before and after the policy announcement tax amnesty event on July 01, 2016. That means that, although the events policy announcement tax amnesty on July 1, 2016 is a good news, but for investors such events do not contain meaningful information for investors, so investors in the capital market did not react.Keywords: Investor Reactions, Abnormal Return, Trading Volume Activity, Tax Amnesty
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2017-02-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/155
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 6 (2017): e_Jurnal Ilmiah Riset Akuntansi
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/155/154
 
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