THE EFFECT OF SUSTAINABILTY REPORT QUALITY ON MARKET REACTION (Empirical Study on Companies Listed in Indonesia Stock Exchange 2013-2015)
| Main Author: | RESTI, MALISA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
http://scholar.unand.ac.id/30051/1/Cover%20and%20Abstract.pdf http://scholar.unand.ac.id/30051/2/Chapter%20I.pdf http://scholar.unand.ac.id/30051/3/Chapter%20V.pdf http://scholar.unand.ac.id/30051/4/References.pdf http://scholar.unand.ac.id/30051/27/Thesis.pdf http://scholar.unand.ac.id/30051/ |
Daftar Isi:
- The purpose of this research is to analyze the effect of sustainability report quality towards market reaction in all companies listed in Indonesia Stock Exchange period 2012-2014 which publish sustainability report. The independent variable in this research is sustainability report quality which is measured by the existence of external assurance in sustainability report using dummy variable. As for dependent variable is market reaction which is measured by abnormal return during 3 days after sustainability report publication. Analysis technique that is used is simple linear regression analysis and hypothesis analysis technique by using T-test and coefficient of determination (R2). The result showed that Sustainability Report Quality towards Market Reaction have positive relationship but not significant with 5% level of significant. Keyword: Sustainability Report (SR), External Assurance, Market Reaction, and Abnormal Return (AR)