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All Journal Jurnal Kendali Akuntansi
Putrima Silviana Pakpahan
Universitas Pamulang
Economics, Econometrics & Finance

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Pengaruh Opini Audit dan Audit Delay terhadap Harga Saham dengan Ukuran Kantor Akuntan Publik sebagai Variabel Moderasi Putrima Silviana Pakpahan; Zulfa Rosharlianti
Jurnal Kendali Akuntansi Vol. 4 No. 4 (2026): Oktober: Jurnal Kendali Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i4.6906

Abstract

This study aims to determine the effect of audit opinion and audit Delay on stock prices, with public accounting firm size serving as a moderating variable. The study utilizes a sample of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange from 2020 to 2024. Secondary data obtained from financial statements and annual reports were used. A purposive sampling technique was employed; out of 132 non-cyclical consumer sector companies, a sample of 83 companies was selected over a five-year period, resulting in 415 data observations. Panel data regression analysis using the fixed-effect model was conducted, with data processing performed using Eviews 12 software. The results indicate that audit opinion and audit Delay simultaneously influence stock prices. Individually, audit opinion affects stock prices, whereas audit Delay does not. The analysis involving the moderating variable demonstrates that the size of the public accounting firm moderates the impact of audit opinion and audit Delay on stock prices.
Co-Authors Zulfa Rosharlianti