KEGAGALAN AUDIT DAN REAKSI PASAR: SEBELUM DAN SAAT PERIODE COVID-19

Suhandynata, Matthew (2022) KEGAGALAN AUDIT DAN REAKSI PASAR: SEBELUM DAN SAAT PERIODE COVID-19. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini menguji kegagalan audit dengan respon pasar. Variabel independen yang diterapkan pada penelitian ini adalah kegagalan audit, sementara variabel dependen yang diterapkan adalah respon pasar, serta variabel kontrol yakni ukuran perusahaan, leverage, kantor akuntan publik, loss, sales growth, financial distress, dan operating cash flow. Penelitian ini menggunakan seluruh perusahaan terkecuali sektor perbankan yang terdaftar pada Bursa Efek Indonesia pada periode 2018-2020, dimana didapatkan 990 (sembilan ratus sembilan puluh) total sampel penelitian yang dilakukan menggunakan teknik purposive sampling dengan data yang diambil melalui program S&P Capital IQ dan website Bursa Efek Indonesia “idx.co.id”. Penelitian ini diuji menggunakan software STATA ver.17. Hasil uji yang didapatkan dari penelitian ini adalah kegagalan audit tidak memiliki pengaruh terhadap respon pasar, begitu juga selama pandemi COVID-19 menyebar, kegagalan audit juga tidak memiliki pengaruh terhadap respon pasar pada saat wabah COVID-19 menyebar pada seluruh dunia. Penelitian ini juga melakukan uji tambahan terhadap audit gender dan KAP BIG4 maupun KAP non-BIG4 untuk mengetahui pihak yang lebih sering melakukan kegagalan audit. / This study examines audit failure with market response. The independent variable applied in this study is audit failure, while the dependent variable applied is market response, and the control variables are firm size, leverage, public accountant firm, loss, sales growth, financial distress, and operating cash flow. This study uses all companies except the banking sector which are listed on the Indonesia Stock Exchange in the 2018-2020 period, where obtained 990 (nine hundred and ninety) total samples of research conducted using purposive sampling technique with data taken through the S&P Capital IQ program and Indonesian Stock Exchange’s website "idx.co.id". This research was tested using STATA ver.17 software. The test results obtained from this study are audit failures have no effect on market response, as well as during the COVID-19 pandemic, audit failures also have no effect on market response when the COVID-19 outbreak spreads throughout the world. This study also conducted additional tests on gender audits and KAP BIG4 and KAP non-BIG4 to find out which parties often fail to audit.

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