The Influence of Auditor Opinion, Audit Committee, Discretionary Accrual on Corporate Performance and Cumulative Abnormal Return (Evidence From Indonesia Stock Exchange)
Bibliographic record
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.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.008 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.001 | 0.001 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".