PENGARUH PUBLIKASI LAPORAN AUDIT WAJAR TANPA PENGECUALIAN DENGAN PARAGRAF PENJELAS TERHADAP REAKSI PASAR

Claudia, Hosianna Eria (2016) PENGARUH PUBLIKASI LAPORAN AUDIT WAJAR TANPA PENGECUALIAN DENGAN PARAGRAF PENJELAS TERHADAP REAKSI PASAR. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Penelitian ini dilaksanakan untuk mengetahui adakah kandungan informasi pada laporan audit wajar tanpa pengecualian dengan paragraf penjelas. Penelitian dilakukan dengan membandingkan reaksi pasar sebelum dan setelah publikasi laporan audit wajar tanpa pengecualian dengan paragraf penjelas, untuk mengetahui apakah publikasi tersebut berpengaruh terhadap reaksi pasar. Penelitian dilakukan pada perusahaan sektor batu bara yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2014, dengan sampel perusahaan- perusahaan yang mendapatkan laporan audit wajar tanpa pengecualian dengan paragraf penjelas. Reaksi pasar dalam penelitian ini diukur menggunakan Abnormal Return. Metode yang digunakan dalam penelitian ini adalah kuantitatif dan bersifat deskriptif verifikatif. Selain itu penelitian ini juga menggunakan teknik analisis event study saham dengan menguji abnormal return saham perusahaan dengan membandingkan abnormal return saham 5 hari sebelum dan sesudah publikasi laporan audit wajar tanpa pengecualian dengan paragraf penjelas. Kemudian abnormal return 5 hari sebelum dan 5 hari setelah laporan audit tersebut diuji perbedaannya dengan menggunakan alat uji Paired Sample T-test dengan tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan reaksi pasar antara sebelum dan setelah publikasi laporan audit wajar tanpa pengecualian dengan paragraf penjelas. Artinya laporan audit pada perusahaan sektor batu bara tersebut tidak memiliki kandungan informasi yang berpengaruh bagi investor dalam pengambilan keputusan investasi. Hal tersebut dapat disebabkan oleh ketidakmampuan investor dalam menginterpretasikan informasi yang terkandung dalam laporan audit ataupun karena karakteristik investor itu sendiri.;--- This study was conducted to determine the existence of the information content in the unqualified audit report with an explanatory paragraph. The study was conducted by comparing the reaction of the market before and after the publication of an unqualified audit report with an explanatory paragraph, to determine the effect on the market reaction. Research conducted on the coal sector companies listed on the Indonesia Stock Exchange in 2012-2014, with companies that received unqualified audit report with an explanatory paragraph as a sample. The market reaction in this study was measured using abnormal Return. The method of this research is quantitative and descriptive verification. In addition this study also used the event study analysis techniques shares with test abnormal stock returns by comparing abnormal stock returns 5 days before and after the publication of an unqualified audit report with an explanatory paragraph. Then the abnormal return five days before and five days after the audit report was tested by using Paired Sample T-test with a significance level of 5%. The results showed that there is no difference between the market reaction before and after the publication of an unqualified audit report with an explanatory paragraph. This means that the audit report on the company's coal sector does not contain the information which influence investors in making investment decisions. This can be caused by the inability of investors in interpreting the information of the audit report or because the characteristics of the investor themselves

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil: S PEA CLA p 2016 Pembimbing: I. Aman Faturachman
Uncontrolled Keywords: Laporan Audit Wajar tanpa Pengecualian dengan Paragraf Penjelas, reaksi pasar, event study, Abnormal Return, Unqualified audit report with an explanatory paragraph, market reaction, event study, abnormal return
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Mr mhsinf 2017
Date Deposited: 12 Oct 2017 03:43
Last Modified: 12 Oct 2017 03:43
URI: http://repository.upi.edu/id/eprint/27063

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