Informasi intellectual capital dalam laporan analis sekuritas: bermanfaatkah bagi investor?

Susilawati, C. Erna (2013) Informasi intellectual capital dalam laporan analis sekuritas: bermanfaatkah bagi investor? Jurnal Keuangan dan Perbankan, 17 (1). pp. 36-49. ISSN 1410-8089

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Abstract

The role of intellectual capital to increase value of the firm, prompting securities analyst to incl ude information about that into securities analyst report. The value of analyst report explored by previous research ers. How- ever, information about intellectual capital in securities analyst report is not widely studied. The purpose of this research to investigate the value of intellectual capital information in the securities analyst report for investor and tries to explore the role of securites analyst to reduce asymmetry information. The res ult showed that intellectual capital information used by investor and thus effects the trading volume. The othe r findings show that intellectual capital information reinforces the influence of the revision of stocks recomm endation to trading volume. Abnormal return of stock when the analyst reports contain intellectual capital infor mation is higher than that do not contain such information.

Item Type: Article
Uncontrolled Keywords: Abnonnal return, intellectual capital, securities analyst report
Subjects: Business > Management
Divisions: Journal Publication
Depositing User: Vincentius Widya Iswara
Date Deposited: 24 Feb 2015 08:19
Last Modified: 24 Feb 2015 08:19
URI: http://repository.wima.ac.id/id/eprint/1504

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