PENGARUH KETEPATAN WAKTU PELAPORAN KEUANGAN, OPINI AUDIT, PERGANTIAN KANTOR AKUNTAN PUBLIK, DAN INFORMASI LABA TERHADAP REAKSI INVESTOR (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2015-2017)

UTAMI, NOPRINI RIA and Wahyudi, Tertiarto and Hakiki, Arista (2021) PENGARUH KETEPATAN WAKTU PELAPORAN KEUANGAN, OPINI AUDIT, PERGANTIAN KANTOR AKUNTAN PUBLIK, DAN INFORMASI LABA TERHADAP REAKSI INVESTOR (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2015-2017). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to obtain empirical evidence on the timeliness of reporting financial statements, audit opinion, KAP switching, and earnings information that affect investors' reactions. This study uses an associative quantitative approach with the type of causality. This study uses secondary data types with data sources in the form of annual reports of manufacturing companies on the Indonesia Stock Exchange in 2015- 2017. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2017 with a total sample of 162 companies. This research uses multiple regression analysis method. The results indicate that: (1) the timeliness of financial report reporting has no significant effect on investors' reactions, (2) audit opinion has a significant effect on investors' reactions, (3) changes in accounting firms have a significant effect on investors' reactions, and (4) earnings information does not have a significant effect on investors' reactions.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: timeliness of financial report reporting, audit opinion, KAP switching, earnings information, investors’ reactions.
Subjects: H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography
H Social Sciences > HB Economic Theory > HB522-715 Income. Factor shares
H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation
H Social Sciences > HG Finance > HG4530 Investment companies. Investment trusts. Mutual funds
H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 11426 not found.
Date Deposited: 26 Mar 2021 07:24
Last Modified: 26 Mar 2021 07:24
URI: http://repository.unsri.ac.id/id/eprint/44315

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