Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Akuntansi : Jurnal Akuntansi Integratif
Indah Kusumawati
Universitas Jember
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Perbandingan Reaksi Pasar Sebelum dan Sesudah Pengumuman Kasus Covid-19 Pertama (Event Study Pada Perusahaan Sektor Agrikultur yang Terdaftar di Bursa Efek Indonesia) Indah Kusumawati; Indah Purnamawati; Resha Dwi Ayu Pangesti Mulyono
Akuntansi : Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.752

Abstract

This study was conducted to examine and analyze the differences in market reactions before and after the announcement of the first COVID-19 case in Indonesia. This type of research is comparative quantitative using secondary data on stock prices, outstanding shares and trading volume of shares of agricultural sector companies listed on the Indonesia Stock Exchange in 2020. The research sample selection used purposive sampling technique, so that the number of samples from agriculture sector companies was 21 observational data. Hypothesis testing in this study used the paired samples t-test with the normality test using the Kolmogorov-Smirnov test. The results showed that the market reaction proxied by cumulative abnormal return and trading volume activity did not have a significant difference between before and after the announcement of the first Covid-19 case in Indonesia in agricultural sector companies. Based on these results, there is a tendency that market participants do not capture the information content of the announcement of the Covid-19 case that makes the market react.
Co-Authors Indah Purnamawati Pangesti Mulyono, Resha Dwi Ayu