Analisis Hubungan Antara Opini Auditor dan Kualitas Audit dengan Penjualan Saham Institusional
Abstract: This study aims to
examine the relation of auditor opinion and audit quality to stocks traded.
This study is using ANOVA, which is used for examine the relation of
independent variable with dependent variable. Data samples for this study is
350 companies listed in Indonesia Stock Exchange in 2010.
The results indicate that the size of audit firms which is audited the
company does influence the shares traded. The size of audit firms uses t-test.
Auditor opinion, audit contract, and auditor specialization not make difference
significantly to the shares traded. These variables use ANOVA. The importance
of auditor opinion indicates the needed of the investor to do more research
about company before invest to the company and for company to publish more
company profile for external user.
Keywords: auditor opinion,
audit quality, shares traded, the size of audit firms, , audit contract,
auditor specialization
Penulis: Isasari Karuniani
Gusti, Endang Kiswara
Kode Jurnal: jpakuntansidd120515
