REAKSI PASAR TERHADAP PERISTIWA RATIFIKASI AMANDEMEN AKUNTANSI IMBALAN KERJA
DOI:
https://doi.org/10.25170/jak.v15i1.1691Keywords:
Event Study, Cumulative Abnormal Return, Market Reaction, Employee BenefitsAbstract
The purpose of this study is to see the market reaction before and after the event of the work imbalance accounting amendment ratification. This study uses a total of 311 observations of companies listed on the Indonesia Stock Exchange (IDX) during 2013 and uses the Event Study research approach and Paired Sample T-test analysis techniques to test differences in market reactions as indicated by Cumulative Abnormal Return (CAR) before and after. event ratification of the work imbalance accounting amendment. This study found that there was a positive and significant difference in CAR between before and after the event of ratification of the work imbalance accounting amendment. This research has implications for investors to get a picture of the market reaction that occurs as a result of the ratification of the work imbalance accounting amendment. The results of this study indicate that there are differences in market reactions between prior to the ratification of the work imbalance accounting amendment
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Ender, Phill. 2010. Linear Statistical Models: Regression, Colinearity. (Online courses available at http://www.philender.com/courses/linearmodels, diakses pada 20 Oktober 2018)
Ikatan Akuntansi Indonesia. 2013. PSAK 24 (Revisi 2013) : Imbalan Kerja. IAI: Jakarta
-------------. 2016. Public Hearing Exposure Draft (Online). (http://www.iaiglobal.or.id/v03/files/file_publikasi/ diakses pada 23 September 2018)
Harymawan, I., Dianawati, dan Baharuddin. 2017. Does the market react to the Australian Embassy attack in Indonesia. Conference paper of International Conference on Organizational Innovation (ICOI). Advances in Intelligent Systems Research Vol. 131. Published by Atlantis Press.
Jogiyanto. 2003. Teori Portofolio dan Analisis Investasi. Edisi Kedua. BPFE: Yogyakarta
------------. 2008. Teori Portofolio dan Analisis Investasi. Edisi Kelima. BPFE: Yogyakarta
Laudon. Kenneth C., dan Laudon. Jane P. 2007. Management Information System. 10th ed. Jakarta: Salemba Empat
Mairyani, Reka. 2014. Pengaruh Adopsi PSAK No. 24 Imbalan Kerja terhadap Earnings Response Coefficient pada Perusahaan yang Terdaftar di LQ-45 Bursa Efek Indonesia Tahun 2008-2013. Jurnal Sains Akuntansi Indonesia 1 (1), 1-1
Monica, L., Gunawan. 2015. Analisis Pengaruh PSAK 24 (Revisi2013) Terhadap Laporan Keuangan Perusahaan Yang Terdaftar Dalam Indeks Bisnis 27 Pada Tahun 2013. Universitas Binus. Dalam Jurnal Nasional. Vol 1. No 2. Hal 356-362.
Ogudugu, David. 2018. The Impact of IAS 19 R on Shareholder Wealth and Firms’ Actuarial Choices (Evidence from the Oslo Stock Exchange). Unpublished master thesis, Norwegian School of Economics.
Orlando, Teddy. 2017. Pengaruh Perubahan Kewajiban Imbalan Kerja, Struktur Modal Dan Return On Equity Terhadap Earnings Response Coefficient Sebagai Dampak Dari Pengadopsian Psak 24 Revisi 2013 (Studi Empiris Pada Perusahaan Manufaktur Tahun 2013-2015). Jurnal Magister Akuntansi FEB Vol. 1 No. 4. Universitas Tanjungpura: Pontianak
Refyal, Ilha., dan Dwi Martani, 2012. Pengaruh Adopsi PSAK No. 24 terhadap Earnings Response Coefficient. Jurnal Akuntansi & Auditing. Vol. 8. Hal:97-189.
Rupert, David. 2014. Trimming and Winsorization. Wiley StatsRef: Statistic Reference (Online available at https://doi.org/10.1002/9781118445112.stat01887 diakses pada 21 Oktober 2018)
Sabina, dan Sri Sulasmiyati. 2018. Analisis Market Overreaction Terhadap Pemilu Amerika 2016 dan Trump Effect (Studi Pada Perusahaan Yang Terdaftar Dalam LQ-45 Periode Agustus 2016 – Januari 2017). Jurnal Administrasi Bisnis (JAB) vol. 55 no. 2
Setyowati, Widhy. 2002. Pengaruh kandungan Informasi Keuangan Terhadap Abnormal Return Saham (Studi Kasus pada Miscellaneous Industry di Bursa Efek Jakarta. Jurnal Bisnis dan Ekonomi. Program pasca sarjana STIE: Semarang.
Sedwick, Philip. 2012. Pearson’s Correlation Coefficient. BMJ Article;345:e4483. London. (Online vailable at https://doi.org/10.1136/bmj.e4483 diakses pada 10 Oktober 2018)
Sugiyono.2013.Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Cetakan ke-19. Bandung: Alfabeta.
Sukirno, DS. 2003. Event Study Sebuah Pendekatan Dalam Penelitian Akuntansi. Majalah Akuntansi No. 01. Th. XXXI
Suwardjono, 2005. Teori Akuntansi: Perekayasaan Pelaporan Keuangan (Edisi III). Yogyakarta: BPFE.
Tandelilin, Eduardus. 2010. Analisis Investasi dan Manajemen Portofolio. Edisi Ketujuh. Kanisius. Yogyakarta
Witjaksono, dkk. 2014. Analisis Dampak Penerapan PSAK 24. Jurnal GICI. Vol. 4 No. 3.
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Published
2021-04-19
How to Cite
Putri, R. I., & Haymawan, I. (2021). REAKSI PASAR TERHADAP PERISTIWA RATIFIKASI AMANDEMEN AKUNTANSI IMBALAN KERJA. Jurnal Akuntansi, 15(1), 71–85. https://doi.org/10.25170/jak.v15i1.1691
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