PENGARUH OPINI AUDIT DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BEI 2020-2024

Desi Rindianti (Universitas Negeri Makassar, Indonesia)
Andi Nurul Ismi (Universitas Negeri Makassar, Indonesia)

Didaktik : Jurnal Ilmiah PGSD STKIP Subang
Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 In Process

This study aims to examine the influence of audit opinions and dividend policy on stock price changes in telecommunications companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research applies a quantitative method using multiple linear regression analysis. The sample consists of 15 companies selected based on specific criteria. The results indicate that audit opinions and dividend policy jointly affect stock prices. However, when assessed individually, only dividend policy shows a significant impact, while audit opinions do not exhibit a meaningful influence. These findings suggest that investors tend to be more responsive to dividend signals than audit opinions when making investment decisions in the telecommunications sector.