Yen, Jesslyn (2021) Apakah pasar bereaksi terhadap keterlambatan pelaporan auditor? Bukti empiris sebelum dan pada era COVID-19 di Indonesia. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini menganalisis reaksi pasar terhadap audit report lag selama tahun 2018-2020 dan juga khusus pada periode COVID-19. Reaksi pasar diukur dengan koefisien respon pasar (earning response coefficient). Data yang digunakan dalam penelitian ini merupakan data sekunder yakni laporan keuangan tahunan seluruh perusahaan yang terdaftar di Bursa Efek Indonesia selama periode pengamatan 2018-2020, kecuali industri finansial. Dengan jumlah total sampel penelitian sebanyak 977 firm-years, studi ini tidak menemukan bukti adanya reaksi pasar terhadap audit report lag. Sementara khusus pada saat periode COVID-19 yakni tahun 2020, penelitian ini menemukan bukti bahwa pasar bereaksi positif terhadap audit report lag. Studi ini menduga bahwa pasar lebih memahami kondisi pada saat periode pandemi, dimana auditor membutuhkan effort lebih serta waktu lebih panjang untuk menerbitkan sebuah laporan audit independen.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | Reaksi pasar; Earning response coefficient; Cumulative abnormal return; Unexpected earning; Audit report lag | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | Users 4354 not found. | ||||||||
Date Deposited: | 05 Jan 2022 02:48 | ||||||||
Last Modified: | 07 Feb 2023 07:42 | ||||||||
URI: | http://repository.uph.edu/id/eprint/43927 |
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