DETERMINAN HARGA SAHAM DITINJAU DARI AUDIT OPINION, AUDIT DELAY DAN PROFITABILITAS

Authors

  • Elsyeba A. Panjaitan Universitas Advent Indonesia
  • Francis M. Hutabarat Universitas Advent Indonesia

DOI:

https://doi.org/10.31959/jm.v11i1.1079

Abstract

Penelitian ini ditujukan untuk mengidentifikasi determinan harga saham berdasarkan audit opinion, audit delay dan tingkat profitabilitas 25 perusahaan yang terdaftar di Indeks Pefindo 25. Metode penelitian ini dilakukan dengan mengumpulkan data seperti harga saham, audit delay, audit opinion setiap periode tahun sejak tahun 2018 hingga 2020 dengan total 75 data yang terkumpul. Penelitian ini menggunakan software e-views untuk menganalisis data secara statistik dengan menggunakan fixed effect model, common effect model, uji chow, hausmann test untuk menentukan hasil uji F, uji T dan koefisien determinasi. Hasil penelitian menerangkan bahwa tidak ditemukannya pengaruh antara audit opinion, audit delay secara parsial terhadap harga saham. Namun didapati profitabilitas berpengaruh terhadap harga saham. Lebih lanjut secara simultan ditemukan bahwa audit opinion, audit delay, dan profitabilitas berpengaruh terhadap harga saham.

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Published

2022-07-28

Issue

Vol. 11 No. 1 (2022)

Section

Articles

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