REAKSI PASAR PUBLIKASI CORPORATE GOVERNANCE PERCEPTION INDEX PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA




Simposium Nasiona Akuntansi 9 Padang

REAKSI PASAR PUBLIKASI CORPORATE GOVERNANCE PERCEPTION INDEX PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA

Luciana Spica Almilia, S.E., M. Si.
Alumnus Program Pasca Sarjana Program Studi Ilmu Akuntani UGM Yogyakarta
Dosen Tetap Jurusan Akuntansi STIE PERBANAS Surabaya
e-mail: almilia_spica@yahoo.com

Lailul L. Sifa, S.E.
Alumnus Program Strata 1 Jurusan Akuntansi STIE PERBANAS Surabaya

Abstract:

The objective of this research is to empirically examine about the market reaction of corporate governance perception index announcement. The analysis include two aspects: abnormal return and trading volume activity of corporate governance perception index announcement by big ten firms and not big ten firms.

The sample of this research is 24 big ten firms and 79 non big ten firms during the period of 2001 – 2003. The result of this research show that corporate governance perception index has information content and statistically significant responded by the market around the date of corporate governance perception index announcement. The difference between abnormal return and trading volume activity of big ten firms and not big ten firms around corporate governance perception index announcement is not significant.

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