Dampak Publikasi Pelaporan Keuangan Ganda Bank Lippo terhadap Harga Saham Perbankan di Bursa Efek Jakarta
Dewi Amalia
##article.abstract##
This study is purposed to examine the influence of publication of the Lippo Bank dual financial reports to the stock prices reaction, by applying the event-study methodology to analyse the market reaction on the daily closing price of 24 stocks banks that listing in Jakarta Stock Exchange.
The results of analysis (using t-test) show that the publication of the Lippo Bank dual financial reports has not given effects which is significantly influence the stock prices. It’s mean that applying financial reports principles have not been a fundamental driver stock exchange in Indonesia. Comparing the stock prices before and after the publication are not significantly different. This market reaction show that public have not capable enough to use the publication of the Lippo Bank dual financial reports as a signal (good or bad news) to evaluate the future prospect of the firm.
Jurnal Akuntansi dan Bisnis (JAB) ISSN 1412-0852 (print), 2580-5444 (online) Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia
SELECT * FROM sessions WHERE session_id = u7je2ji7jpufd86tqp2mu1p872
Speed: 1.970 ms
INSERT INTO sessions
(session_id, ip_address, user_agent, created, last_used, remember, data, domain)
VALUES
(u7je2ji7jpufd86tqp2mu1p872, 18.188.183.21, Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com), 1732765475, 1732765475, 0, , jab1.fe.uns.ac.id
Speed: 9.094 ms
SELECT * FROM journals WHERE path = ja
Speed: 1.366 ms
Speed: 1.184 ms
Speed: 4.137 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.generic.pln.classes.tasks.Depositor
Speed: 1.260 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.generic.usageStats.UsageStatsLoader
Speed: 0.926 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.importexport.crossref.CrossrefInfoSender
Speed: 0.976 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = plugins.importexport.crossref.CrossrefInfoSender
Speed: 0.881 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = classes.tasks.ReviewReminder
Speed: 0.887 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = classes.tasks.SubscriptionExpiryReminder
Speed: 0.809 ms
SELECT last_run FROM scheduled_tasks WHERE class_name = classes.tasks.OpenAccessNotification
Speed: 0.808 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa
INNER JOIN articles a ON pa.article_id = a.article_id
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US) INNER JOIN article_settings ast ON a.article_id = ast.article_id
WHERE ast.setting_name = pub-id::publisher-id AND ast.setting_value = 2
Speed: 2.547 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa,
articles a
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US)
WHERE pa.article_id = a.article_id
AND a.article_id = 2
Speed: 1.727 ms
Speed: 1.332 ms
SELECT * FROM article_settings WHERE article_id = 2
Speed: 1.182 ms
Speed: 1.405 ms
SELECT i.* FROM issues i WHERE issue_id = 1
Speed: 1.114 ms
SELECT * FROM issue_settings WHERE issue_id = 1
Speed: 1.077 ms
SELECT iss.subscription_id
FROM
institutional_subscriptions iss,
subscriptions s,
subscription_types st
WHERE POSITION(UPPER(LPAD(iss.domain, LENGTH(iss.domain)+1, '.')) IN UPPER(LPAD(ec2-18-188-183-21.us-east-2.compute.amazonaws.com, LENGTH(ec2-18-188-183-21.us-east-2.compute.amazonaws.com)+1, '.'))) != 0
AND iss.domain != ''
AND iss.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 1.705 ms
SELECT isip.subscription_id
FROM
institutional_subscription_ip isip,
subscriptions s,
subscription_types st
WHERE ((isip.ip_end IS NOT NULL
AND 314357525 >= isip.ip_start AND 314357525 <= isip.ip_end
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
AND s.status = 1
AND s.type_id = st.type_id
AND st.institutional = 1 AND ((st.non_expiring = 1) OR (st.non_expiring = 0 AND ('2024-11-28 10:44:35' >= s.date_start AND '2024-11-28 10:44:35' <= s.date_end))) AND (st.format = 1
OR st.format = 17))
OR (isip.ip_end IS NULL
AND 314357525 = isip.ip_start
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 1.462 ms
SELECT * FROM sections WHERE section_id = 1
Speed: 0.899 ms
SELECT * FROM section_settings WHERE section_id = 1
Speed: 0.874 ms
SELECT * FROM sections WHERE section_id = 1
Speed: 0.946 ms
SELECT * FROM section_settings WHERE section_id = 1
Speed: 0.986 ms
SELECT g.*,
af.file_name, af.original_file_name, af.file_stage, af.file_type, af.file_size, af.date_uploaded, af.date_modified
FROM article_galleys g
LEFT JOIN article_files af ON (g.file_id = af.file_id)
INNER JOIN articles a ON a.article_id = g.article_id
LEFT JOIN published_articles pa ON g.article_id = pa.article_id INNER JOIN article_galley_settings gs ON g.galley_id = gs.galley_id
WHERE gs.setting_name = pub-id::publisher-id AND gs.setting_value = 0 AND g.article_id = 2
Speed: 1.730 ms
SELECT g.*,
a.file_name, a.original_file_name, a.file_stage, a.file_type, a.file_size, a.date_uploaded, a.date_modified
FROM article_galleys g
LEFT JOIN article_files a ON (g.file_id = a.file_id)
WHERE g.galley_id = 0 AND g.article_id = 2
Speed: 1.002 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa
INNER JOIN articles a ON pa.article_id = a.article_id
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US) INNER JOIN article_settings ast ON a.article_id = ast.article_id
WHERE ast.setting_name = pub-id::publisher-id AND ast.setting_value = 2
Speed: 1.931 ms
SELECT pa.*,
a.*,
COALESCE(stl.setting_value, stpl.setting_value) AS section_title,
COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev
FROM published_articles pa,
articles a
LEFT JOIN sections s ON s.section_id = a.section_id
LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = en_US)
LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = en_US)
LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = en_US)
LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = en_US)
WHERE pa.article_id = a.article_id
AND a.article_id = 2
Speed: 1.238 ms
Speed: 1.102 ms
SELECT * FROM article_settings WHERE article_id = 2
Speed: 1.016 ms
Speed: 1.009 ms
SELECT iss.subscription_id
FROM
institutional_subscriptions iss,
subscriptions s,
subscription_types st
WHERE POSITION(UPPER(LPAD(iss.domain, LENGTH(iss.domain)+1, '.')) IN UPPER(LPAD(ec2-18-188-183-21.us-east-2.compute.amazonaws.com, LENGTH(ec2-18-188-183-21.us-east-2.compute.amazonaws.com)+1, '.'))) != 0
AND iss.domain != ''
AND iss.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 1.032 ms
SELECT isip.subscription_id
FROM
institutional_subscription_ip isip,
subscriptions s,
subscription_types st
WHERE ((isip.ip_end IS NOT NULL
AND 314357525 >= isip.ip_start AND 314357525 <= isip.ip_end
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
AND s.status = 1
AND s.type_id = st.type_id
AND st.institutional = 1 AND ((st.non_expiring = 1) OR (st.non_expiring = 0 AND ('2024-11-28 10:44:35' >= s.date_start AND '2024-11-28 10:44:35' <= s.date_end))) AND (st.format = 1
OR st.format = 17))
OR (isip.ip_end IS NULL
AND 314357525 = isip.ip_start
AND isip.subscription_id = s.subscription_id
AND s.journal_id = 1
Speed: 1.134 ms
SELECT *
FROM citations
WHERE assoc_type = 257 AND assoc_id = 2 AND citation_state >= 0 AND citation_state <= 5
Speed: 1.017 ms
SELECT * FROM sections WHERE section_id = 1
Speed: 0.864 ms
SELECT * FROM section_settings WHERE section_id = 1
Speed: 0.909 ms
Speed: 1.989 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block visitor AND setting_name = enabled AND journal_id = 1
Speed: 1.059 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block visitor AND setting_name = enabled AND journal_id = 1
Speed: 1.266 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block visitor AND journal_id = 1
Speed: 1.122 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block indexed AND setting_name = enabled AND journal_id = 1
Speed: 1.112 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block indexed AND setting_name = enabled AND journal_id = 1
Speed: 0.998 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block indexed AND journal_id = 1
Speed: 1.184 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block issn AND setting_name = enabled AND journal_id = 1
Speed: 1.089 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block issn AND setting_name = enabled AND journal_id = 1
Speed: 1.037 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block issn AND journal_id = 1
Speed: 1.179 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = block template AND setting_name = enabled AND journal_id = 1
Speed: 0.916 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = block template AND setting_name = enabled AND journal_id = 1
Speed: 0.880 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = block template AND journal_id = 1
Speed: 0.825 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = menu bar AND setting_name = enabled AND journal_id = 1
Speed: 0.803 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = menu bar AND setting_name = enabled AND journal_id = 1
Speed: 0.695 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = menu bar AND journal_id = 1
Speed: 0.889 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = plagiat checker AND setting_name = enabled AND journal_id = 1
Speed: 0.865 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = plagiat checker AND setting_name = enabled AND journal_id = 1
Speed: 0.773 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = plagiat checker AND journal_id = 1
Speed: 0.862 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = member block AND setting_name = enabled AND journal_id = 1
Speed: 0.890 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = member block AND setting_name = enabled AND journal_id = 1
Speed: 0.888 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = member block AND journal_id = 1
Speed: 0.941 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = references block AND setting_name = enabled AND journal_id = 1
Speed: 0.923 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = references block AND setting_name = enabled AND journal_id = 1
Speed: 0.992 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = references block AND journal_id = 1
Speed: 0.922 ms
SELECT COUNT(*) FROM plugin_settings WHERE plugin_name = sertifikat akreditasi AND setting_name = enabled AND journal_id = 1
Speed: 0.920 ms
UPDATE plugin_settings SET
setting_value = 1,
setting_type = bool
WHERE plugin_name = sertifikat akreditasi AND setting_name = enabled AND journal_id = 1
Speed: 0.904 ms
SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = sertifikat akreditasi AND journal_id = 1
Speed: 0.955 ms
Speed: 1.254 ms
SELECT * FROM author_settings WHERE author_id = 2
Speed: 0.924 ms
Speed: 0.816 ms
SELECT * FROM author_settings WHERE author_id = 2
Speed: 0.777 ms
Speed: 0.851 ms
SELECT * FROM author_settings WHERE author_id = 2
Speed: 0.707 ms
Speed: 0.795 ms
SELECT * FROM author_settings WHERE author_id = 2
Speed: 0.821 ms
Speed: 0.712 ms
SELECT * FROM author_settings WHERE author_id = 2
Speed: 0.711 ms
Speed: 1.077 ms
SELECT * FROM author_settings WHERE author_id = 2
Speed: 0.881 ms
Speed: 0.949 ms
SELECT * FROM author_settings WHERE author_id = 2
Speed: 0.932 ms