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Efek Kebijakan Tax Amnesty Terhadap Reaksi Pasar Modal Pada Perusahaan Kompas 100 Bursa Efek Indonesia : Pendekatan Event Study

The government uses tax amnesty policies to incrase tax revenues. Fund from tax amnesty policy will be used in state development and allocadThe purposes of this study is to test for the presence of abnormal returns, the difference in abnormal return and trading volume activity on Kompas 100 stocks before and after the events that occurred in the to investment instrument capital market.This research uses secondary data. The data used in this study was obtained from the Indonesia Stock Exchange (BEI). The data used were consisted of closing prices and volume of stock transactions that cover 240 days before and 15 days in the period window. Single index model was used to determine the expected return. The Sample of this research consist of Kompas 100 stocks that were listed in the Indonesian Stock Exchange. In this method, we observe the abnormal return, average abnormal return and average trading volume activity within 7 days before and 7 days after the event date.
The results shows that based on statistical test on the abnormal return and trading volume activity, there is a significant abnormal return value to each events that were tested. However, there is no significant difference both for average abnormal return and average trading volume activity in the period before and after each events that were tested. The research concluded that the effect of the tax amnesty policy affected the Indonesian capital market .

Key Words : Abnormal Return, Trading Volume Activity, Event Study, Tax Amnesty

Ketersediaan
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Perpustakaan Universitas Riau 10 03. 219 (0059)
10 03. 219 (0059)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 03. 219 (0059)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Manajemen.,
Deskripsi Fisik
xiii, 86 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 03. 219 (0059)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) MANAJEMEN
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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