{"title":"THE EFFECT OF COMPANY’S MANAGEMENT DISCUSSION AND ANALYSIS DISCLOSURE TO SHAREHOLDERS REACTION","authors":"Natasya Imanuella Soriton, R. Rantung","doi":"10.60090/kar.v2i2.597.134-147","DOIUrl":null,"url":null,"abstract":"This research aims to describe how Indonesia capital market would react upon non-financial information Management Discusion and Analysis disclosure for 85 manufacturing company in 2018. The result of the research showed that (1) non-financial information for manufacturing companies such as Management Discussion and Analysis as part of annual report has no significant impact towards investor in Indonesia. (2) MD&A purpose for disclosing information in manufacturing company for Indonesia capital market is not functioning. (3) MD&A disclosure for manufacturing companies are not fully prepared by management. \n \nKeywords: Management discussion and analysis, market reaction, trading volume activity","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"8 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Klabat Accounting Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.60090/kar.v2i2.597.134-147","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1
Abstract
This research aims to describe how Indonesia capital market would react upon non-financial information Management Discusion and Analysis disclosure for 85 manufacturing company in 2018. The result of the research showed that (1) non-financial information for manufacturing companies such as Management Discussion and Analysis as part of annual report has no significant impact towards investor in Indonesia. (2) MD&A purpose for disclosing information in manufacturing company for Indonesia capital market is not functioning. (3) MD&A disclosure for manufacturing companies are not fully prepared by management.
Keywords: Management discussion and analysis, market reaction, trading volume activity
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