PENGARUH AUDITOR SWITCHING DAN OPINI AUDIT TANPA MODIFIKASI TERHADAP ABNORMAL RETURN (STUDI EMPIRIS PADA PERUSAHAAN DI INDEKS SAHAM SYARIAH INDONESIA PERIODE 2018-2020)

TATENGKENG, ALANIS KEZIA (2021) PENGARUH AUDITOR SWITCHING DAN OPINI AUDIT TANPA MODIFIKASI TERHADAP ABNORMAL RETURN (STUDI EMPIRIS PADA PERUSAHAAN DI INDEKS SAHAM SYARIAH INDONESIA PERIODE 2018-2020). Diploma thesis, Universitas Tarumanagara.

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Abstract

This study aims to obtain empirical evidence about the effect of auditor switching and unmodified opinions on abnormal returns. The data selection in this study used a purposive sampling technique with a sample of 106 data on basic industrial companies and chemicals listed on the Indonesian Sharia Stock Index during the 2018-2020 period. This study uses secondary data from financial statements with analytical techniques, namely multiple linear regression equations. The data that was used in this study was analyzed using the program SPSS version 25.The results of this study indicate that auditor switching has a negative and insignificant effect on abnormal returns. While the opinion without modification has a positive and insignificant effect on abnormal returns. Based on the results of the simultaneous test, it shows that the auditor switching and the unmodified opinion simultaneously have a significant effect on abnormal returns. Keywords: Auditor Switching, Audit Opinion, Abnormal Return

Item Type: Thesis (Diploma)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 10 May 2022 06:15
Last Modified: 08 Aug 2023 02:23
URI: http://repository.untar.ac.id/id/eprint/35103

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