PENGARUH OPINI AUDIT DAN LUAS PENGUNGKAPAN SUKARELA TERHADAP PERUBAHAN HARGA SAHAM (Studi Empiris pada Perusahaan Go Public Di Indonesia Tahun 2013-2015)

*Dinalestari Purbawati  -  Departemen Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Diponegoro, Indonesia
Published: 15 Dec 2016.
Open Access Copyright 2016 JURNAL ADMINISTRASI BISNIS


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Abstract
This study investigated the impact between audit opinion and the extent of voluntary disclosure on stock price. Data was collected from the annual reports non-financial companies listed on the Indonesian Stock Exchange (BEI) the period 2013, 2014 and 2015. Analysis tools used in the test model is a multiple regression. The results showed that audit opinion and the extent of voluntary disclosure has a significant positive effect on stock price.
Keywords: Audit opinion, Voluntary disclosure, Stock price, Annual report, Corporate governance

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