Peran Opini Audit Wajar Tanpa Pengecualian Dan Fundamental Dalam Mempengaruhi Return Saham

Authors

  • Revita Dwi Handayani Universitas Lambung Mangkurat

DOI:

https://doi.org/10.32662/gaj.v7i1.3336

Keywords:

Opini Audit Wajar Tanpa Pengecualian, Financial Peformance, Stock Return

Abstract

The audit opinion is one of the factors that investors consider when buying or selling shares. This research was conducted to determine the role of audit opinions and fundamenta analysize in influencing return stock on the Indonesia Stock Exchange. This study was a quantitative research approach that used secondary data. The population of this research consisted of 790 companies listed on the Indonesia Stock Exchange, based on purposive sampling technique a total of 430 were selected as the research sample during the study period from 2018 to 2021. This research utilized panel regression analysis and used Eviews 9 application. The research findings indicate that the audit opinions with unqualified opinion and return on asset in this study played a role in the company's stock returns and current ratio has no role in the company’s stock returns.

References

Christian, H., Saerang, I., & Tulung, J. E. (2021). Pengaruh Current Ratio, Debt To Equity Dan Return on Equity Terhadap Return Saham Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bei (Periode 2014-2019). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(1), 637–646. https://ejournal.unsrat.ac.id/index.php/emba/article/view/32433

Fadhilah, F., & Rohman, A. (2022). Analisis Pengaruh Opini Audit Terhadap Pergerakan Harga Saham Dengan Reputasi Auditor Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020 ). 11, 1–10.

Ginting, S., & Tarihoran, A. (2017). Faktor-Faktor yang Mempengaruhi Pernyataan Going Concern. Jurnal Wira Ekonomi Mikroskil, 7(1), 9–20.

Ianniello, G., & Galloppo, G. (2015). Stock market reaction to auditor opinions – Italian evidence. Emeraldinsight.Com, Vol. 30(Iss 6/7), 610–632. https://doi.org/http://dx.doi.org/10.1108/MAJ-06-2014-1045

Lesmana, H., Erawati, W., Mubarok, H., & Suryanti, E. (2021). Pengaruh Likuiditas dan Ukuran Perusahaan terhadap Return Saham pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman. Moneter - Jurnal Akuntansi Dan Keuangan, 8(1), 25–31. https://doi.org/10.31294/moneter.v8i1.9077

Maradina, J. (2019). Pengaruh Kinerja Keuangan Perusahaan Terhadap Opini Going Concern. Jurnal Ilmiah Akuntansi Universitas Pamulang P-ISSN, 2339, 867.

Mayuni, I. A. I., & Suarjaya, G. (2018). Pengaruh ROA, Firm Size, EPS, dan PER Terhadap Return Saham Pada Sektor Manufaktur di BEI. E-Jurnal Manajemen Unud, 7(8), 4063–4093. https://doi.org/10.24843/EJMUNUD.2018.v7.i08.p2

Mulyadi. (2014). Auditing Buku 1 Edisi Keenam. Jakarta: Salemba Empat

Muslih, M., & Amin, M. N. (2018). The Influence of Audit Opinion To the Company Stock Price. Proceeding International Seminar on Accounting for Society, 112–125.

Novitasari, B. (2015). Pengaruh Profitabilitas, Pertumbuhan Penjualan, Dan Kebijakan Dividen Terhadap Harga Saham. Ilmu Dan Riset Akuntansi, 4(2), 1–17.

Pardosi, B. (2022). Sekolah Pasar Modal Level 1.

Purbawati, D. (2016). Pengaruh Opini Audit dan Luas Pengungkapamn Sukarela Terhadap Perubahan Harga Saham. Jurnal Admistrasi Bisnis, 5, 6–12.

Rahmadi, F. S., & Efriyenti, D. (2018). Pengaruh Opini Auditor Dan Rasio Fundamental Terhadap Harga Saham Perusahaan Di Bursa Efek Indonesia. Jurnal Ilmiah Manajemen Universitas Putera Batam.

Sinurat, M., Priya, R. S., Sitanggang, R., & Sitorus, F. D. (2021). The Effect of Debt To Equity Ratio, Current Ratio, Return on Asset, Total Aset Turn Over Pengaruh Debt To Equity Ratio, Current Ratio, Return on Aset, Total Aset Turn Over Terhadap Pertumbuhan Laba. Gorontalo Accounting Journal, 4(1), 110–122.

Tandelilin, E. (2017). Pasar Modal: Manajemen Portofolio & Investasi. PT KANISIUS.

Wira, D. (2014). Analisis fundamental saham. Jakarta: Exceed.

Zulfikar. (2016). Pengantar Pasar Modal Dengan Pendekatan Statistika (Pertama). Gramedia.

Downloads

Additional Files

Published

2024-03-13

How to Cite

Handayani, R. D. (2024). Peran Opini Audit Wajar Tanpa Pengecualian Dan Fundamental Dalam Mempengaruhi Return Saham. Gorontalo Accounting Journal, 7(1), 36–45. https://doi.org/10.32662/gaj.v7i1.3336

Issue

Volume 7 Nomor 1 April 2024

Section

Articles

License

In order to be accepted and published by Gorontalo Accounting Journal, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to these following terms:

1. The copyright of the accpted for publication articles shall be assigned to Gorontalo Accounting Journal as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints) as evidenced by a Statement From the author.

2. Gorontalo Accounting Journal maintain the publishing rights of the published articles. 

Authors are permitted to republish or disseminate published articles by sharing the link/DOI of the article at the Gorontalo Accounting Journal. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the Gorontalo Accounting Journal with an acknowledgement of initial publication to this journal.

Users/public (https://jurnal.unigo.ac.id/index.php/gaj/index) use of this website will be licensed to the Creative Commons Attribution 4.0 International License (CC-BY)