Pengaruh opini audit unqualified dengan paragraf penjelasan tentang going concern dan frakuensi penerimaan opini audit terhadap abnormal return saham (studi empiris perusahaan manufaktur di BEI tahun 2004 - 2008)

Deskripsi

The focus of this study is to analyse the impact of unqualified audit opinion with going concern explanatory paragraph and frequency of audit qualifications towards abnormal return of stock. Stock return is the way to see the reaction of investors toward the company?s announcement. The result of multiple regression shows that there are no significant effect of audit opinion and frequency of audit qualifications to abnormal return. It shows that investors do not react differently among different audit opinions and how many times a company receipt the same qualification. It indicates that they dont have value to investors.Ada tabel