Analisis Variabel Akuntansi Kuartalan, Variabel pasar, dan Arus Kas Operasi Yang Mempengaruhi Bid-Ask Spread  

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Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 9 no. 1 (Jun. 2005), page 79.
Topik: Bid-Ask Spread; Quarterly Financial Statement; Accounting variable; Market Variable; Cash Flow From Operation

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The objectives of the research are to analyze the information content of quarterly accounting variable, market variable, and operation cash flow toward bid-ask spread as well as to analyze the differences of information content between accounting variable in the fourth quarter and interim quarter in affecting bid-ask spread around the announcement of financial statement. The research uses event study method to know the effect of asset growth, asset size, leverage, liquidities, earnings variability, closing price, volume, and cash flow from operation ratio on bid-ask spread. All the result are consistent in the announcement of quarterly financial statement as well as in the fourth quarterly financial statement. Chow Test shows that there is no different coefficient between interim quarterly and the fourth quarterly.

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