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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi IMPROVEMENT: Jurnal Ilmiah untuk peningkatan mutu manajemen pendidikan Jurnal Akuntansi dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Engagement and Empowerment (IJE2) Transekonomika : Akuntansi, Bisnis dan Keuangan Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Rahmatan Lil’alamin Journal of Community Services (RLA) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Armeliza, Diah
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Analisis Faktor - Faktor Audit Eksternal Terhadap Reaksi Pasar Djapri, Grace Karmel; Nindito , Marsellisa; Armeliza, Diah
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 1 (2025): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.20.016

Abstract

Market reaction represents how fundamental information of financial statements affects stock price and trading volume in the capital market. This research examines the effect of audit quality, audit opinion, audit report lag, and auditor switching towards market reaction. A quantitative method is applied in this research using secondary data collected from financial statements, stock price data, and composite stock price index (IHSG). Through purposive sampling technique, the research obtained 54 companies or 162-unit data from basic material companies listed on Bursa Efek Indonesia (BEI) during the period 2022 – 2024. The panel data regression analysis is used in this research using Eviews 13. The results indicate that audit quality and audit report lag have no significant effect on market reaction, whilst audit opinion and auditor switching significantly affect market reaction. These findings highlight the importance of fair and reliable financial reporting and auditor independence in reducing information risk and providing useful signals for investors.
Co-Authors Achmad Fauzi Aditya Pratama Aditya, Ilham Agustin, Stevani Alfianto, Cahyo Andy Andy Anggraeni, Charity Ardelia, Sarah Selli Arthawan, Ezzra ATI SUMIATI, ATI Azzahra, Allifia Carmenita, Tamara Dhinanty, Raihanisa Dara Dita Puruwita, Dita Djapri, Grace Karmel Dwi Handarini, Dwi Etty Gurendrawati, Etty Fathurohman, Muhammad Febriani, Ine Ferrari Gayo, Absyirni Ari Gurrendrawati , Etty Hidayat, Nurdin I Gusti Ketut Agung Ulupui Indah Mulyasari Karnati, Neti Khairunnisa, Hera Lajuni, Nelson Maharani, Diva Mahfirah, Titis Fatarina Manalu, Sinta Claudia Mardi Melina, Delvia Mufidah, Chusnanik Muhammad Rizqi Ramadhan Muhammad Yusuf Muliasari, Indah Musyaffi, Ayatulloh Michael Muzdalya, Fyra Nadira, Syifa Nadira Nasution, Hafifah Natsiruddin, Ahmad Nindito , Marsellisa Nuramalia Hasanah Nuramalia Hasanah Petrolis Nusa Perdana, Petrolis Nusa Pratomo, Ilfat Putri, Rachma Amalia Ramandha, Della Putri Rambe, Rauni Duha Rida Prihatni Sari, Dewi Agustin Pratama Syalsabila, Anis Thaib I., M. Farian Tri Hesti Utaminingtyas, Tri Hesti Umi Widyastuti Unggul Purwohedi Wardiningrum, Istiasmidiati Widyastuti, Annisa Yasmin, Eka Faradila Zahra, Siti Fatimah Zahro, Khalisatuz Zairin, Gentiga Muhammad Zuhdii, Pradhitya Afrizkyaldi