Pengaruh audit delay, opini audit terhadap reaksi investor dan return saham sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2017
Nomor Panggil : 2019_TA_AK_023001704101
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2019
Pembimbing 1 : Yadi Supriyadi
Subyek : Auditing - Management;Moderating variables in manufacturing
Kata Kunci : the effect of audit delay, audit opinion on investor reactions.
Status Posting : Published
Status : Lengkap
No. | Nama File | Hal. | Link |
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1. | 2019_TA_AK_023001704101_Halaman-Judul.pdf | 20 | |
2. | 2019_TA_AK_023001704101_Bab-1.pdf | 9 | |
3. | 2019_TA_AK_023001704101_Bab-2.pdf |
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4. | 2019_TA_AK_023001704101_Bab-3.pdf |
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5. | 2019_TA_AK_023001704101_Bab-4.pdf |
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6. | 2019_TA_AK_023001704101_Bab-5.pdf |
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7. | 2019_TA_AK_023001704101_Daftar-Pustaka.pdf | ||
8. | 2019_TA_AK_023001704101_Lampiran.pdf |
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T Tujuan penelitian ini adalah untuk membuktikan secara empiris Pengaruh Audit Delay, Opini Audit terhadap Reaksi Investor dan Return Saham sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017. Hasil penelitian membuktikan bahwa Audit Delay tidak berpengaruh terhadap Reaksi Investor. Opini Audit tidak berpengaruh signifikan terhadap Reaksi Investor. Return Saham tidak berpengaruh signifikan terhadap Reaksi Investor. Selanjutnya, variabel moderasi Return Saham memperkuat hubungan antara Audit Delay terhadap Reaksi Investor. Namun, Return Saham tidak berhasil memoderasi hubungan antara Opini Audit terhadap Reaksi Investor
T The purpose of this research is to empirically The Effect of Audit Delay, Audit Opinion on Investor Reaction and Stock Return as Moderating Variables in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2017. The results of the study prove that Audit Delay no significant effect on the Investor Reaction. Audit Opinion has no significant effect on Investor Reaction. Stock Return does not have a significant effect on Investor Reactions. Furthermore, the Stock Return moderation variable strengthens the relationship between Audit Delay and the Investor Reaction. However, Stock Returns did not succeed in moderating the relationship between Audit Opinion to Investor Reactions