Skripsi

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

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1207001208	T28526	T285262012	Central Library (Referens)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T285262012

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2012

Collation

xv, 83 hlm.: Ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

unspecified

Edition

-

Subject(s)

Akuntansi
Pengaruh Audit, Reaksi Pasar

Specific Detail Info

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Statement of Responsibility

HALIM

Other version/related

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