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ANALISIS REAKSI PASAR ATAS PERUBAHAN HARGA SAHAM SESUDAH PENGUMUMAN OPINI AUDITOR PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT ANALYSIS OF MARKET REACTION ON CHANGES IN STOCK PRICES AFTER ANNOUNCEMENT OF AUDITOR OPINION IN BANKED COMPANIES IN INDONESIA STOCK EXCHANGE Written by: Shafira Rolibah Putri NIM: 1532189 This study aims to analyze the differences in average daily stock prices, stock returns, and abnormal returns 5 days before and 5 days after the date of the announcement of the audit opinion out. Banking companies are listed on the Indonesia Stock Exchange (IDX) for the period 2012-2016. This study uses financial ratio analysis, namely returns and abnormal returns. The method used in this research is descriptive method and event study. Data analysis used descriptive statistical analysis and paired test t test. The results showed that daily stock prices, stock returns and abnormal returns experienced changes before and after publication. This means that investors react to information published on financial statements. Keywords: Market Reactions, Stock Prices, Auditor Opinions