Pengaruh Opini Auditor Mengenai Usaha Menerus (Going Concern) Terhadap Informasi Pasar
PRASTYO, ARGA BUDI (Adv.: Suwardjono, Prof. Dr., M.Sc.), Suwardjono, Prof. Dr., M.Sc.
Penelitian ini membahas tentang pengaruh opini auditor mengenai usaha menerus (going concern) terhadap informasi pasar. Penelitian ini melakukan pengujian terpisah terhadap grup eksperimen berupa grup perusahaan yang menerima opini usaha menerus serta grup kendali berupa grup perusahaan yang tidak menerima opini usaha menerus yang dipilih berdasar kriteria tertentu. Penelitian ini juga menguji tingkat pengaruh antara opini auditor usaha menerus dan opini auditor non usaha menerus terhadap harga saham. Pengujian ditambah dengan analisis sensitivitas menggunakan variabel pendapatan per saham (earning per share). Opini auditor usaha menerus diduga akan memberikan signal negatif kepada pasar yang mempengaruhi perilaku investor terhadap harga saham perusahaan yang menerima opini auditor usaha menerus. Hasil pengujian menunjukkan bahwa tidak terdapat pengaruh opini auditor usaha menerus terhadap harga saham. selain itu, hasil pengujian menunjukkan bahwa terdapat perbedaan pengaruh antara opini auditor usaha menerus dibandingkan dengan opini auditor nonusaha menerus.
This study investigates influence of going concern auditor's opinion to market information. This study using separately examination against experimental group that consist of companies that received going concern auditorÂ’s opinion compared to a control group that consist of companies did not received going concern auditorÂ’s opinion that being selected based on specific criteria. The study also examines influence level of going concern auditor's opinion and nongoing concern auditor's opinion on market information. Examination combined with sensitivity analysis using variable earnings per share (earnings per share). Going concern auditor's opinion predicted would give a negative signal to the market that affect the behavior of investors to the stock price of company that receives going concern auditor's opinion. The results shows that there is no going concern auditor's opinion influence on stock return. The results show that there is a different influence between the going concern auditor's opinion influence compared to the nongoing concern auditor's opinion.
Kata Kunci : opini auditor usaha menerus, going concern, informasi pasar, grup eksperimen, grup kendali, opini auditor nonusaha menerus, pendapatan per saham, earning per share, going concern auditorÂ’s opinion, market information, experimental group, control group, n
