Analisis Pengaruh Earnings Announcement, Perubahan Inventory, Perubahan Accounts Receivable, Perubahan Accounts Payable dan Depreciation Terhadap Abnormal Return

Ina, Ina (2010) Analisis Pengaruh Earnings Announcement, Perubahan Inventory, Perubahan Accounts Receivable, Perubahan Accounts Payable dan Depreciation Terhadap Abnormal Return. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

The main objective of this study is to analysis the effect of earnings announcement, changes in inventory, changes in accounts receivable, changes in accounts payable, and depreciation to abnormal return to manufacturing company listed in Bursa Efek Indonesia (BEI) period 2005-2009. Statistic method that used in this study is multiple regression method. Independent variable that used in this study are earnings annoucement, changes in inventory, changes in accounts receivable, changes in accounts payable, and depreciation, however the dependent variable is abnormal return. The data that use in this study is the financial statement that published in BEI. The sample of this study are 36 manufacturing company with positive net income for the following 5 years and currency that stated in Indonesian Rupiah. The result of this study indicate that earnings announcement, changes in inventory, changes in accounts receivable, changes in accounts payable, and depreciation don’t have a significant relationship with abnormal return. Keywords: Earnings announcement, Changes in inventory, Changes in accounts receivable, Changes in accounts payable, Depreciation, and Abnormal return.

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