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    Accrual Anomaly in Indonesia Stock Exchange

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    01.0 cover.pdf (244.5Kb)
    02 preliminari.pdf (5.500Mb)
    03 daftar isi.pdf (144.1Kb)
    04 abstract.pdf (145.7Kb)
    05.1 bab 1.pdf (141.9Kb)
    05.2 bab 2.pdf (193.3Kb)
    05.3 bab 3.pdf (533.9Kb)
    05.4 bab 4.pdf (169.8Kb)
    05.5 bab 5.pdf (130.7Kb)
    06 daftar pustaka.pdf (146.1Kb)
    07.1 lampiran 1.pdf (776.8Kb)
    08 naskah publikasi.pdf (2.966Mb)
    Date
    2017-06-09
    Author
    Nur Hayana, 13311538
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    Abstract
    This research aimed to detect the existence of accrual anomaly in Indonesia Stock Exchange by forming portfolios of cumulative abnormal return on the basis of accrual rate. The period of the research was performed from 2013- 2015 and the samples used in this research were all non-financial firm stocks in Indonesia Stock Exchange. In measuring the existence of accrual anomaly, the cumulative abnormal return of each accrual portfolios used as proxy in this research. The accrual portfolios (High and Low) formed based on the 30% top accrual firms and the 30% low accrual firms from total samples. Furthermore, this research performed the independent t-test to look out whether the firms with low (high) accruals gain higher (lower) abnormal return, where the existence of accrual anomaly can be detected. The result of the study showed that the high accrual firms generate higher abnormal return than low accrual firms during 2013- 2015, which means the existence of accrual anomaly cannot be detected and cannot be proven to be significant to generate abnormal return in Indonesia Stock Exchange.
    URI
    https://dspace.uii.ac.id/handle/123456789/5924
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