?url_ver=Z39.88-2004&rft_id=1611031045&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+REAKSI+PASAR+DAN+PERGANTIAN+AUDITOR+SEBELUM+DAN+SESUDAH+RESTATEMENT+(Studi+pada+Perusahaan+yang+Melakukan+Restatement+dan+Terdaftar+di+Bursa+Efek+Indonesia+tahun+2017-2019)&rft.creator=Firma+Agista%2C+1611031045&rft.subject=330+Ekonomi&rft.description=Tujuan+dari+penelitian+ini+adalah+untuk+menganalisis+apakah+terdapat+perbedaan+reaksi+pasar+dan+pergantian+auditor+sebelum+dan+sesudah+restatement.+Dalam+penelitian+ini%2C+terdapat+tiga+variabel+yang+digunakan%2C+Reaksi+pasar%2C+perubahan+auditor+dan+restatement.+Dalam+penelitian+ini+data+yang+dipakai+adalah+data+kuantitatif.+Populasi+yang+digunakan+adalah+seluruh+perusahaan+yang+terdaftar+di+BEI+pada+periode+2017+sampai+2019+dengan+metode+purposive+sampling.+Metode+pengujian+menggunakan+uji+Wilcoxon+Signed+Rank-Test+karena+uji+normalitas+menunjukkan+data+tidak+normal.+Data+diolah+dengan+menggunakan+IBM+SPSS+Statistics+26.+Hasil+penelitian+menunjukkan+bahwa+terdapat+perbedaan+rata-rata+abnormal+return+sebelum+dan+sesudah+restatement%2C+tidak+terdapat++perbedaan+rata-rata+volume+perdagangan+saham+sebelum+dan+sesudah+restatement%2C+serta+tidak+terdapat+perbedaan+pergantian+auditor+sebelum+dan+sesudah+restatement+karena+pergantian+auditor+telah+diatur+dalam+peraturan+Indonesia.%0D%0A%0D%0AKata+Kunci%3A+Penyajian+kembali%2C+Disajikan+Kembali%2C+Reaksi+Pasar%2C+Pergantian+Auditor%0D%0AThe+purpose+of+this+study+is+to+analyze+whether+there+are+differences+in+market+reactions+and+auditor+changes+before+and+after+the+restatement+the+company.+In+this+study%2C+three+variables+were+used%2C+Reaction+market%2C+auditor+changes+and+restatement.+In+this+study+quantitative+data.+The+population+is+used+all+company+that+listed+on+Indonesia+Exchange+IDX+in+the+period+2017+to+2019+with+purposive+sampling+method.+The+test+method+uses+the+Wilcoxon+Signed+Rank-Test+test+because+the+normality+test+shows+that+the+data+is+not+normal.+Data+was+processed+using+IBM+SPSS+Statistics+26.+The+results+show+that+there+is+a+difference+in+the+average+abnormal+return+before+and+after+the+restatement%2C+there+is+no+difference+in+the+average+trading+volume+activity+before+and+after+the+restatement%2C+and+there+is+no+difference+in+the+change+of+auditors+before+and+after+the+restatement+because+the+change+of+auditors+has+been+regulated+in+Indonesian+regulations.%0D%0A%0D%0AKey+Words%3A+Restatement%2C+Restate%2C+Market+Reaction%2C+Auditor+Change%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2022-09-12&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F66869%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F66869%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F66869%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Firma+Agista%2C+1611031045++(2022)+ANALISIS+REAKSI+PASAR+DAN+PERGANTIAN+AUDITOR+SEBELUM+DAN+SESUDAH+RESTATEMENT+(Studi+pada+Perusahaan+yang+Melakukan+Restatement+dan+Terdaftar+di+Bursa+Efek+Indonesia+tahun+2017-2019).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F66869%2F