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PENGARUH PERGANTIAN AUDITOR DAN KUALITAS AUDIT TERHADAP HARGA SAHAM PERUSAHAAN
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Institusion
Universitas Katolik Musi Charitas
Author
Putranto, Rizky
Subject
H Social Sciences (General) 
Datestamp
2022-05-19 03:52:32 
Abstract :
This study aims to test empirically that auditor changes and audit quality affect the firm?s stock prices. The populations in this study are the companies that registered the Indonesia Stock Exchange that had registered in period between 2013 until 2014. The sampling method used in this research is purposive sampling method. The number of samples for this study is two years observation time from 52 companies, so there are 102 observation samples. This study uses ?Moderate Regression Analysis? (MRA) analysis model. Results showed that audit firm size and audit independence significantly influenced firm?s stock prices. In addition, this results also showed there were no relation between auditor changes and firm?s stock prices. Keywords: Auditor Changes, Audit Quality, Stock Prices, Audit Firm Size, Audit Independence. 
Institution Info

Universitas Katolik Musi Charitas