Accounting Information Quality and Market Reaction: A Survey of Banking Industries Listed in Indonesia Stock Exchange

Ilham Wahyudi


The purpose of this study is to examine the influence of accounting information quality in terms of qualitative characteristics of accounting information toward market reaction. Research was conducted on 35 banking industries listed in the Indonesia Stock Exchange and analyzed using SEM-PLS method. The empirical result indicates that accounting information quality has a positive and significant effect on market reaction.

Keywords: accounting information quality, qualitative characteristics, market reaction, stock return.

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

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