TSM Logo
   
   
   

> Elektronik Jurnal Bisnis dan Akuntansi

   
 

JURNAL BISNIS DAN AKUNTANSI
Vol. 14, No. 1, April 2012, Hlm. 41 - 53
ISSN: 1410-9875

Rekasi Pasar terhadap Karakteristik Perusahaan dan Kantor Akuntan Publik

Yohanes Fernandes dan Yulius Kurnia Susanto

STIE Trisakti
yulius@stietrisakti.ac.id

PDF File
Published Version
File size: 114KB

Official URL:
http://www.tsm.ac.id/JBA/JBA14.1April2012/4. Rekasi Pasar terhadap Karakteristik Perusahaan dan Kantor Akuntan Publik.pdf

ABSTRACT:

The purpose of this study is to investigation over the influence of profitability, firm size, registered public accountant switch, auditor working period, audit opinion, reputation of registered public accountant against cumulative abnormal return. This study uses 65 samples of public manufacturing companies listed in Indonesia Stock Exchange from 2007 to 2010 which acquired using sampling purposive method, and obtained from annual report and audit report for each company. This study also use multiple regression analysis.The result of this research obtained that profitaibility and reputation of registered public accountant have a positive in influence cumulative abnormal return. While firm size, registered public accountant switch, auditor working period, and audit opinion have no impact on cumulative abnormal return.

Keywords: Profitability, company’s size, registered public accountant, audit opinion and cumulative abnormal return.
 
Peta Situs | Peta Kampus | Kontak
Trisakti School of management
Jl. Kyai Tapa No. 20. Grogol - Jakarta Barat 11440
Telp. 021.5666717 [HUMAS Ext. 260 & 290] Fax. 021.5635480
Copyright © 2009 Trisakti School of Management. All rights reserved.
Official Website :: Trisakti School of Management
Developed By: IT Team