Path: Top . Undergraduate Theses . Jurusan Akuntansi . 2007

Pergeseran Beta Saham Sebelum Dan Sesudah Pengumuman Laporan Keuangan

Undergraduate Theses from JIPPTUMG / 2013-10-24 15:28:44
Oleh : Winarti, Universitas Muhammadiyah Gresik (digilib.umg.ac.id)
Dibuat : 2008-06-12, dengan 2 file

Keyword : Beta Saham


Beta merupakan pengukur sejauh mana tingkat pengembalian suatu saham berubah karena adanya perubahan di pasar. Perubahan atau pergeseran beta sekuritas dapat terjadi karena return saham memiliki distribusi yang tidak tetap atau sering disebut nonstationarity (Brennan dan Copeland, 1988). Peristiwa-peritiwa seperti stock split, stock dividend dan pengumuman laba atau laporan keuangan dapat menyebabkan distribusi return berubah dan pada akhirnya menyebabkan perubahan beta saham (Kalay dan Lowenstein, 1985; Ohlson dan Penman, 1985; Brennan dan Copeland, 1988).
Penelitian ini bertujuan untuk menguji apakah terdapat pergeseran beta saham yang signifikan sebelum dan sesudah pengumuman laporan keuangan dengan hipotesis “Terdapat pergeseran Beta Saham sebelum dan sesudah pengumuman laporan keuangan”.
Teknik analisis data yang digunakan dalam penelitian ini adalah dengan menggunakan model analisis compare mens paired sample t- test (uji beda berpasangan). Dari hasil pengujian statistik diperoleh t hitung sebesar -2,185 < -t tabel -2,093 yang berada pada daerah penolakan H0 dan penerimaan H1. Atau dengan kata lain terdapat perbedaan beta saham sebelum dan sesudah pengumuman laporan keuangan.

Deskripsi Alternatif :


Beta is a measure device to indicate the reversion of shares as an impact of the market’s change. The movements of Beta security may happens if the return shares have a fluctuate distributions that is called nonstationary (Brennan and Copeland, 1988). The occurrence of Stock Split, Stock Dividend and profit’s announcement or financial report can cause the change of return distributions and finally it may cause the change of Beta shares (Kalay and Lowenstein, 1085; Ohlson and Penman, 1985; Brennan and Copeland, 1988)
This Research purpose is to test the significant movements of Beta shares in the financial report, which is focused on the differences of Beta shares before and after financial report, with the hypothesis of “There are some differences of the Beta shares after and before the financial report”.
The analytical technique which is used in this research is Compare Mens Paired Sample T-Test. The statistical measurements shows countable t -2,185 < -t table -2,093 which is on the rejection area of H0 and on the acceptance area of H1. In another way we can say that there are some differences of the Beta shares after and before the financial reports. These results show that the hypothesis which states” There are some differences of the Beta shares after and before the financial report” has been tested correctly.


Copyrights : Copyright (c) 2001 by Digilib Universitas Muhammadiyah Gresik. Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved.

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