Amalia, Dinda Riski
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Analisis Pengaruh Audit Report Lag, Leverage dan Ukuran Perusahaan Terhadap Volatilitas Harga Saham pada Perusahaan Subsektor Hotel, Restoran dan Pariwisata yang Terdaftar di BEI Tahun 2016 – 2020 Amalia, Dinda Riski
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 1 (2022): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.17.013

Abstract

This study aims to analyze the effect of simultaneous or partial audit report lag variables, leverage, and firm size on stock price volatility. This survey is a quantitative survey using secondary data in the form of company financial statements. The population in this survey is 35 hotels, restaurants, and tourism sub-sector companies listed on the IDX from 2016 to 2020. The sampling method in this study uses a purposive sampling method using SPSS 25 software. So that it produces 10 companies. The data analysis method used in this research is multiple linear regression analysis. Data analysis shows that while audit report delay and firm size have a significant negative effect on stock price volatility, the leverage variable has no significant effect on stock price volatility. However, at the same time, three variables: audit report delay, leverage, and firm size have a significant effect on stock price volatility.