Pengaruh Asimetri Informasi, Kepemilikan Manajerial Dan Employee Stock Ownership Program Terhadap Praktik Manajemen Laba (Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2012)

Ayu Wulandari - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This study was conducted to demonstrate empirically whether the January effect occurs at LQ 45 listing in BEI. The population in this study are companies LQ 45 in IDX. Samples were selected by purposive sampling method. The sample consisted of 21 companies that are constantly entering LQ 45 index during the 2009-2013 period. Statistical methods used to test the hypothesis that One Way ANOVA were processed with the help of software SPSS 16. The results showed that in the Indonesia Stock Exchange in particular LQ 45 in the 2009-2013 period are January Effect phenomenon.

Key Words: Abnormal Return, January effect, the Indonesia Stock Exchange


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References


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