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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
I Made Pande Dwiana Putra
Accounting, Udayana University

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ANALYSIS OF MARKET REACTION TO THE PUBLICATION OF FINANCIAL REPORTS OF PHARMACEUTICAL COMPANIES BEFORE AND DURING THE COVID-19 PANDEMIC I Kadek Arka Marthayana; I Made Pande Dwiana Putra
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 2 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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The Covid-19 pandemic has had an impact on share prices on the capital market. This is different from pharmaceutical companies whose share prices increased during the Covid-19 pandemic. This research aims to determine the market reaction as seen from the difference in average abnormal returns before and after the publication of pharmaceutical company financial reports before and during the Covid-19 pandemic. The grand theory of this research is the Efficient Market Hypothesis. The research was conducted using an event study for 15 days (t-7 to t+7) of the publication of financial reports. The population of this study used 10 pharmaceutical companies registered on the IDX for the period 2019 and 2021. The sample for this study was 40 samples each year. The hypothesis test for this research is the one sample t-test and the Wilcoxon signed rank test. The results of the hypothesis test show that before Covid-19, there was no difference in the average abnormal return before and after the publication of financial reports. However, during the Covid-19 pandemic, there was a significant difference in average abnormal returns before and after the publication of financial reports. This shows a comparison of the difference in average abnormal returns before and after the publication of pharmaceutical company financial reports before and during the Covid-19 pandemic. This indicates that financial reports published during the Covid-19 pandemic influenced investors in making investment decisions.
THE INFLUENCE OF AUDIT TENURE, TASKS COMPLEXITY, TIME BUDGET PRESSURE, AND AUDIT SPECIALIZATION ON AUDIT QUALITY Kadek Dina Heryanti; I Made Pande Dwiana Putra
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 2 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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The aim of this research is to examineKnow the influence of audit tenure, task complexity, time budget pressure, and audit specialization on audit quality. This research was conducted at all Public Accounting Firms in Bali registered in the directory of the Indonesian Institute of Public Accountants (IAPI) in 2023 with a population of 126 auditors. The sampling technique used was purposive sampling technique and the number of samples obtained was 63 samples of auditors in 19 public accounting firms. Data collection was carried out by distributing questionnaires using a 4 point Likert scale to measure 31 question items. The data analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that audit tenure and specialization had a positive effect on audit quality and had a positive effect on audit quality at the Bali Province Public Accounting Firm. Task complexity and time budget pressure have a negative effect on audit quality at the Bali Province Public Accounting Firm.
Co-Authors I Kadek Arka Marthayana Kadek Dina Heryanti