Jurnal Bisnis dan Akuntansi
Vol 14 No 1 (2012): Jurnal Bisnis dan Akuntansi

REKASI PASAR TERHADAP KARAKTERISTIK PERUSAHAAN DAN KANTOR AKUNTAN PUBLIK

YOHANES FERNANDES (STIE Trisakti)
YULIUS KURNIA SUSANTO (STIE Trisakti)



Article Info

Publish Date
18 Apr 2018

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.

Copyrights © 2012






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...