Anda belum login :: 03 Oct 2022 08:19 WIB
Fenomena Pemilihan Auditor pada Proses Penawaran Umum Perdana dengan Faktor Fundamental sebagai Elemen Pengendali
Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Jurnal Ekonomi dan Bisnis vol. 6 no. 1 (Feb. 2006)
Perpustakaan Pusat (Semanggi)
1 (dapat dipinjam: 0)
Lihat Detail Induk
As simple, this research focus to indicate impact of auditor chosen relative to market reaction (which is measured by underpricing). The prominent finding is that the auditor chosen is not randomly action but there's economic consideration that exist. This research comes to summarize that company in process toward IPO tends to switch to bigger scale of auditors, which is believe have reputable quality compare to small scale. Company, in common, relative to keep their big scale one that has hired before. The interesting one is that switching pattern, does not held in conjuction with action of decreasing undepricing. Other identification is that auditor chosen does not influenced by company's fundamental factors that related to financial items (like leverage and profitability), but by company's scale factor. The predictor of company's scale is identified as the main factor underlying the auditor chosen or switching. This research also succeed to find that companies which switched their auditors (or still remain using the big ones) especially have identic characteristic, big scale for sure. But the companies that refused to switch to big scale auditors dan remain using the small ones, clearly indicate to have the identic characteristic also. They are small scale indeed.
Klik untuk menuliskan opini Anda tentang koleksi ini!
Copyright © 2006, 2007
Unika Atma Jaya
, all rights reserved
Process time: 0.03125 second(s)