Wijaya, Hana (2022) Apakah Pasar Bereaksi Terhadap Pengungkapan dalam Opini Audit: Bukti Empiris Sebelum dan Pada Era Pandemik COVID-19. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini menguji bagaimana reaksi pasar terhadap jumlah paragraf laporan auditor dan jumlah pengungkapan (disclosure) dalam opini audit sebelum dan pada periode pandemi COVID-19. Reaksi pasar diukur menggunakan koefisien respon laba atau Earnings Response Coefficient (ERC). Data dalam penelitian ini menggunakan data sekunder berupa laporan keuangan dari perusahaan yang terdaftar dalam Bursa Efek Indonesia (BEI) selama periode 2018-2020. Sampel penelitian berjumlah 1017 observasi yang terdiri dari 339 perusahaan dalam sektor selain financials. Penelitian ini menemukan bukti adanya respon pasar yang negatif terhadap jumlah paragraf laporan auditor dan pasar yang tidak bereaksi terhadap jumlah pengungkapan (disclosure) dalam opini audit. Studi ini memberikan implikasi bahwa informasi yang terkandung pada jumlah paragraf laporan auditor dan jumlah pengungkapan opini audit menjadi semakin penting bagi pelaku pasar modal pada periode COVID-19.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | reaksi pasar; Earnings Response Coefficient; cumulative abnormal return; unexpected earnings; opini audit; paragraf opini audit; pengungkapan audit; COVID- 19 | ||||||||
| 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 4349 not found. | ||||||||
| Date Deposited: | 06 Jan 2022 07:01 | ||||||||
| Last Modified: | 06 Jan 2022 07:01 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/44020 |
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