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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)

Fitriany Amarullah (Pembimbing/Promotor) - ; Anastasia Yusanti - ;

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


Ketersediaan

Call NumberLocationAvailable
6955PSB lt.2 - Karya Akhir1
PenerbitDepok: Progran Studi Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia 2010
Edisi-
SubjekManufacturing industry
Stock return
Auditors opinions
Accountans reports
ISBN/ISSN-
Klasifikasi-
Deskripsi Fisikxiv, 65 p.:diagr. ; 30 cm
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data

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