Pengaruh Opini Auditor Mengenai Usaha Menerus (Going Concern) Terhadap Informasi Pasar
| Main Authors: | , ARGA BUDI PRASTYO, , Prof. Dr. Suwardjono, M. Sc. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/125321/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=65488 |
Daftar Isi:
- 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.