PENGARUH OPINI AUDIT GOING CONCERN TERHADAP REAKSI PASAR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

NOVRIANSA, AGIL and Mukhtaruddin, Mukhtaruddin and Aspahani, Aspahani (2012) PENGARUH OPINI AUDIT GOING CONCERN TERHADAP REAKSI PASAR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

The objective of this research is to obtain empirical evidence on the effect of going-concern audit opinion on the market reaction. The population of this research are manufacture companies which is listed on Indonesian Stock Exchange (!DX) until 2010. The sampling method in this research are using purposive sampling method The research methodology is event study and hypotheses are examined by using paired sample t-test with Statistical Product and Service Solution (SPSS). The variables used consist of independent variable and dependent variable. Independent variable is publication of going concern audit opinion and dependent variable is the market reaction that is measured by using the abnormal return and trading volume. The results of this research indicate that there are no differences in average abnormal return (AAR) and average trading volume activity (ATVA) before and after the publication of going concern audit opinion. It can be concluded that the going concern audit opinion does not significantly · influence the market reaction to the manufacturing companies listed on the Indonesia Stock Exchange during the years 2008-2010.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Opini Audit Going Concern, Abnormal Return, Volume Perdagangan
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	26 Mar 2020 02:44
Last Modified:	26 Mar 2020 02:44
URI:	http://repository.unsri.ac.id/id/eprint/28526

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