PENGARUH PERGANTIAN KANTOR AKUNTAN PUBLIK TERHADAP REAKSI PASAR (Studi Empiris Pada Perusahaan Manufaktur 2010-2014)

VERONICA, EMELIA MEGA (2016) PENGARUH PERGANTIAN KANTOR AKUNTAN PUBLIK TERHADAP REAKSI PASAR (Studi Empiris Pada Perusahaan Manufaktur 2010-2014). Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study discusses about testing the market reaction on stocks that perform the displacement of public accounting firms in the Indonesia Stock Exchange. This study was performed an 10 samples of companies that have listings on the stock and tested over a three year period in the year 2010 to the year 2014. The purpose of this study was to identify the market reaction around the announcement date of auditor switching, which saw the average abnormal return and cumulative average abnormal return. The test is performed by calculating α and β in the 10 sample companies listed on the stock exchanges of Indonesia to prior purposive sampling using α ttest on the average of 7 days before and 7 days after the announcement date of auditor switching with a significance level of 5 %. In general, this study showed that there was no market reaction indicated the average abnormal return on a company that announced of auditor switching. This is evident after 14 days of testing during the test periode, only one time a market reaction that is on the 2nd day after the announcement date of auditor switching. While the views from the accumulative average abnormal return during the 14 day test periode, the market doesn’t reacted around the announcement date of auditor switching. Keywords: Auditor Switching, Abnormal Returns, The Market Reaction.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.092 - ACCOUNTANTS
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.61 - PUBLIC ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 21 Jul 2016 09:52
Last Modified: 06 Jul 2018 06:13
URI: http://eprints.perbanas.ac.id/id/eprint/89

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