Daftar Isi:
  • The objective of this research is to get empiric evidence about the implication of auditor opinion to stock return for manufacture company in Jakarta Stock Exchange. Research finding has shown that auditor opinion significantly impact to stock return for manufacture company in Jakarta Stock Exchange during period of years 2004, 2005, 2006. The implication shown from the significantly differences which is positive or negative to stock abnonnal return on the time before and after independent auditor statement publication after tested with compare means technic analyzis that is paired sample t test wich is helped by software SPSS for Windows version 10. Can be conclude that auditor opinion in independent auditor statement which is publicate by go public manufacture company in Jakarta Stock Exchange has a significant impact to company stock return. Because of that, company's management supossed to be try that their annually financial statement present normal financial information and doesn't lied investor and also investor can be more careful in investation.