PENGARUH RESTATEMENT LAPORAN KEUANGAN TERHADAP ABNORMAL RETURN
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Abstract
Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh restatement laporan keuangan terhadap abnormal return. Metode yang digunakan dalam penelitian ini adalah deskriptif analisis dan asosiatif,untuk menjawab dan menjelaskan pengaruh antar variabel-variabel. Populasi dalam penelitian ini berjumlah 125 perusahaan manufaktur yang terdaftar di BEI, dan yang menjadi sampel dalam penelitian ini adalah 72 perusahaan manufaktur, yang diperoleh dengan teknik purposive judgement sampling. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwarestatement pendapatan, beban usaha dan laba bersih mempengaruhi abnormal return secara negatif, hasil ini memiliki arti bahwa ketika perusahaan mengumumkan adanya restatement maka investor menjadi tidak yakin terhadap informasi yang diterimanya sehingga dapat menurunkan kepercayaannya terhadap informasi tersebut dan mengakibatkan penurunan dalam angka abnormal return.
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