Pengaruh Opini Auditor Mengenai Usaha Menerus (Going Concern) Terhadap Informasi Pasar
This study investigates influence of going concern auditor's opinion to market information. This study using separately examination against experimental group that consist of companies that received going concern auditor�s opinion compared to a control group that consist of companies did not...
| Main Authors: | , |
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: |
| _version_ | 1826047401367961600 |
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| author | , ARGA BUDI PRASTYO , Prof. Dr. Suwardjono, M. Sc. |
| author_facet | , ARGA BUDI PRASTYO , Prof. Dr. Suwardjono, M. Sc. |
| author_sort | , ARGA BUDI PRASTYO |
| collection | UGM |
| description | This study investigates influence of going concern auditor's opinion to market
information. This study using separately examination against experimental group
that consist of companies that received going concern auditor�s opinion compared
to a control group that consist of companies did not received going concern
auditor�s opinion that being selected based on specific criteria. The study also
examines influence level of going concern auditor's opinion and nongoing
concern auditor's opinion on market information. Examination combined with
sensitivity analysis using variable earnings per share (earnings per share). Going
concern auditor's opinion predicted would give a negative signal to the market
that affect the behavior of investors to the stock price of company that receives
going concern auditor's opinion. The results shows that there is no going concern
auditor's opinion influence on stock return. The results show that there is a
different influence between the going concern auditor's opinion influence
compared to the nongoing concern auditor's opinion. |
| first_indexed | 2024-03-13T23:10:12Z |
| format | Thesis |
| id | oai:generic.eprints.org:125321 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T23:10:12Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1253212016-03-04T08:23:53Z https://repository.ugm.ac.id/125321/ Pengaruh Opini Auditor Mengenai Usaha Menerus (Going Concern) Terhadap Informasi Pasar , ARGA BUDI PRASTYO , Prof. Dr. Suwardjono, M. Sc. ETD This study investigates influence of going concern auditor's opinion to market information. This study using separately examination against experimental group that consist of companies that received going concern auditor�s opinion compared to a control group that consist of companies did not received going concern auditor�s opinion that being selected based on specific criteria. The study also examines influence level of going concern auditor's opinion and nongoing concern auditor's opinion on market information. Examination combined with sensitivity analysis using variable earnings per share (earnings per share). Going concern auditor's opinion predicted would give a negative signal to the market that affect the behavior of investors to the stock price of company that receives going concern auditor's opinion. The results shows that there is no going concern auditor's opinion influence on stock return. The results show that there is a different influence between the going concern auditor's opinion influence compared to the nongoing concern auditor's opinion. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , ARGA BUDI PRASTYO and , Prof. Dr. Suwardjono, M. Sc. (2013) Pengaruh Opini Auditor Mengenai Usaha Menerus (Going Concern) Terhadap Informasi Pasar. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=65488 |
| spellingShingle | ETD , ARGA BUDI PRASTYO , Prof. Dr. Suwardjono, M. Sc. Pengaruh Opini Auditor Mengenai Usaha Menerus (Going Concern) Terhadap Informasi Pasar |
| title | Pengaruh Opini Auditor Mengenai Usaha Menerus (Going Concern) Terhadap Informasi Pasar |
| title_full | Pengaruh Opini Auditor Mengenai Usaha Menerus (Going Concern) Terhadap Informasi Pasar |
| title_fullStr | Pengaruh Opini Auditor Mengenai Usaha Menerus (Going Concern) Terhadap Informasi Pasar |
| title_full_unstemmed | Pengaruh Opini Auditor Mengenai Usaha Menerus (Going Concern) Terhadap Informasi Pasar |
| title_short | Pengaruh Opini Auditor Mengenai Usaha Menerus (Going Concern) Terhadap Informasi Pasar |
| title_sort | pengaruh opini auditor mengenai usaha menerus going concern terhadap informasi pasar |
| topic | ETD |
| work_keys_str_mv | AT argabudiprastyo pengaruhopiniauditormengenaiusahamenerusgoingconcernterhadapinformasipasar AT profdrsuwardjonomsc pengaruhopiniauditormengenaiusahamenerusgoingconcernterhadapinformasipasar |