STUDI RESPON INVESTOR TERHADAP OPINI GOING CONCERN

PRASETYO, AJI (2014) STUDI RESPON INVESTOR TERHADAP OPINI GOING CONCERN. S2 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Penelitian ini bertujuan untuk menganalisis respon dari investor terhadap opini going concern pada emiten yang terdaftar di Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar pada Bursa Efek Indonesia (BEI) pada tahun 2012-2013 sehingga jumlah sampel (n)=106. Penentuan sampel perusahaan dilakukan dengan metode purposive sampling, yaitu sampel diseleksi menggunakan kriteria-kriteria yang ditetapkan. Sampel Data dikumpulkan dengan menggunakan metode studi pustaka dan dokumentasi. Data yang telah dikumpulkan akan dianalisis dengan melakukan analisis statistik deskriptif, uji beda dan uji asumsi klasik. Analisis statistik deskriptif dilakukan untuk mengetahui dispersi dan distribusi data. Uji beda di gunakan untuk menguji perbedaan diantara dua variable yang selanjutnya akan digunakan untuk menguji hipoteis penelitian.Sedangkan uji asumsi klasik dilakukan untuk menguji kelayakan model regresi linear berganda yang selanjutnya akan digunakan untuk menguji hipotesis penelitian. Dalam penelitian ini ditemukan bukti bahwa tidak terdapat perbedaan antara abnormal return sebelum diterbitkan opini audit going concern dengan setelah menerima opini audit going concern, tidak terdapat perbedaan abnormal return antara emiten yang memperoleh opini going concern dengan yang memperoleh opini unqualified dan tidak ada pengaruh signifikan opini going concern terhadap cumulative abnormal return. Kata kunci : opini audit going concern, opini audit unqualified, cummulative abnormal return This research aims to analyze the response of investors to the going concern opinion on issuers listed on the Indonesia Stock Exchange. The population used in this research are all companies listed on the Indonesia Stock Exchange (IDX) in 2012-2013 so that the number of samples (n) = 106. Determination of sample do with purposive sampling method, samples are selected using criteria specified. Samples of data are collected using literature study and documentation. The data collected will be analyzed with descriptive statistical analysis, Different test and classical assumption. Descriptive statistical analysis was conducted to determine the dispersion and distribution of data. Different test is used to test the differences between the two variables are then used to test the research hypotheses. While the classical assumption test was conducted to test the feasibility of multiple linear regression models were then used to test the research hypotheses. In this research found evidence that there is no difference between the abnormal returns before going concern opinion issued by after receiving going concern opinion, there is no difference between the abnormal return issuers obtain going concern opinion with which to obtain an unqualified opinion and no significant influence going concern opinion to the cumulative abnormal return. Keywords : going concern opinion, unqualified opinion, cummulative abnormal return

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