East Asian Journal of Multidisciplinary Research (EAJMR)
Vol. 3 No. 8 (2024): August 2024

The Influence of Operating Cash Flow Opacity, Institutional Ownership, and Audit Quality on Stock Price Crash in Non-Financial Companies Listed on the Indonesian Stock Exchange

Suhani, Nindya (Unknown)
Arfan, Muhammad (Unknown)
Saputra, Mulia (Unknown)

Article Info

Publish Date
31 Aug 2024

Abstract

This research aims to examine the influence of operating cash flow opacity, institutional ownership, and audit quality on stock price crashes. The population for this study consists of non-financial companies listed on the Indonesia Stock Exchange that experienced a stock price crash in 2020. The sample consisted of 178 companies selected using simple random sampling techniques. The data used in this research is secondary data obtained from the company's annual report and the stock price list on the Indonesia Stock Exchange and analysed using the regression analysis method. Empirical results show that operating cash flow opacity and institutional ownership are positively related to stock price crashes, while audit quality has a negative effect on stock price crashes.

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Journal Info
East Asian Journal of Multidisciplinary Research (EAJMR)
Website

Abbrev

eajmr

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

Description

East Asian Journal of Multidisciplinary Research (EAJMR) is a scientific multidisciplinary research journal published by Yayasan Pendidikan Penelitian Pengabdian Algero. The aim of this journal publication is to disseminate the research results, conceptual thoughts, improved research methodologies ...