REKASI PASAR TERHADAP KARAKTERISTIK PERUSAHAAN DAN KANTOR AKUNTAN PUBLIK
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.
Keywords: Profitability,
company’s size, registered public
accountant, audit opinion and cumulative abnormal return
Penulis: YOHANES FERNANDES dan
YULIUS KURNIA SUSANTO
Kode Jurnal: jpakuntansidd120113
