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The Influence of Auditor Opinion, Audit Committee, Discretionary Accrual on Corporate Performance and Cumulative Abnormal Return (Evidence From Indonesia Stock Exchange)

Indrayati, Basuki Rahmat and Kuni Utami Handayawati

International Journal of Financial Research, 2021, vol. 12, issue 2, 357-368

Abstract: This research aimed to analyze and determine the influence of auditor opinion, audit committee, and discretionary accrual onthe cumulative abnormal return of a company using corporate performance as a moderating variable in the agricultural, basic chemical industry, food and beverage, and finance companies listed on the Indonesia Stock Exchange 2016-2019. The data analysis method used path analysis and multiple linear regressions on a research population of 625 companies listed on the Indonesian Stock Exchange 2016-2019. This research used 226 companies as samples. Research result shows that the auditor opinion and audit committee has no significant influence on corporate performance. Discretionary accrual has a significant influence on corporate performance. Auditor opinion, audit committee, and discretionary accrual have no positive influence on cumulative abnormal return. Corporate performance has a significant influence on cumulative abnormal returns.

Keywords: auditor opinion; audit committee; discretionary accrual; corporate performance; cumulative abnormal return (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:jfr:ijfr11:v:12:y:2021:i:2:p:357-368

DOI: 10.5430/ijfr.v12n2p357

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