PENGARUH OPINI AUDIT, REPORTING DELAY, PROFITABILITAS, SOLVABILITAS, DAN LIKUIDITAS TERHADAP HARGA SAHAM

Keywords:
Copyright and Licensing:
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Rizky Herlambang

a:1:{s:5:"en_US";s:26:"Universitas Merdeka Madiun";}

Abstract

This study aims to examine the effect of Audit Opinion, Reporting Delay, Profitability, Solvency, and Liquidity on Stock Prices. The technique of taking samples using purposive sampling method. The data used in this study is secondary data in the form of annual financial reports from 32 banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 – 2021. Data analysis was carried out using the SPSS application version 25 for windows. The results of the T-TEST showed that the significance value of the audit opinion variable was 0.468, the significance value of the reporting delay variable was 0.840, the significance value of the profitability variable was 0.000, the significance value of the solvency variable was 0.543, the significance value of the liquidity variable was 0.011. Then the results of the F TEST obtain a probability value of 0.001 which is smaller than the significance value of 0.05. Based on these results it can be concluded that, partially, the profitability variable has a significant positive effect on stock prices and the liquidity variable has a significant negative effect on stock prices. while for the variable audit opinion, reporting delay, and solvency, have no significant effect on stock prices. Then simultaneously concluded that the variables of audit opinion, reporting delay, profitability, solvency, and liquidity together have a significant effect on stock prices.

Downloads

Download data is not yet available.

BEI. (2022). Bursa Efek Indonesia. 2022. https://idx.co.id/id

Belinda, A., & Lahaya, I. A. (2022). Analisis pengaruh opini audit dan ukuran kantor akuntan publik terhadap harga saham dengan ukuran perusahaan sebagai variabel pemoderasi pada perusahaan sektor keuangan yang terdaftar di bursa efek Indonesia ( periode 2018-2020 ). Jurnal Ekonomi Dan Manajemen, 19(2), 316–326. https://doi.org/10.29264/jkin.v19i2.11168

Brigham, E. F., & Houston, J. f. (2019). Fundamentals of Financial Management (15th ed.). Cengage Learning,Inc.

Husnan, S. (2015). Dasar- Dasar TEORI PORTOFOLIO & ANALISIS SEKURITAS (Kelima). UPP STIM YKPN.

Junaidi. (2015). Bentuk Fungsional Regresi Linear ( Aplikasi Model dengan Program SPSS ) (Issue June, p. 6). Fakultas Ekonomi dan Bisnis Universitas Jambi. https://doi.org/10.13140/RG.2.1.1350.6723

Lestari, A. F. R. (2022). PENGARUH OPINI AUDIT, KINERJA PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN. Jurnal Akuntansi Dan Audit Tri Bhakti, 01(01), 30–46.

Priantono, S., Hendra, J., & Anggraeni, D. (2018). PENGARUH CURRENT RATIO ( CR ) , DEBT TO EQUITY RATIO ( DER ) , NET PROFIT MARGIN ( NPM ) DAN RETURN ON INVESTMENT ( ROI ) TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ( BEI ) TAHUN 2013-2016. Jurnal Ilmiah Ilmu Ekonomi Dan Bisnis, 6(1), 63–68.

Putra, A. H. E. A., Mendra, N. P. Y., & Saitri, P. W. (2021). Analisis Pengaruh CR, ROE, ROA, Dan PER Terhadap Harga Saham Perbankan Di BEI Tahun 2017-2019. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 3(1), 84–93. https://e-journal.unmas.ac.id/index.php/kharisma/article/view/1682

Rindika, S. M. (2020). Pengaruh Opini Audit, Audit Report Lag , Reporting Delay , KAP, dan EPS terhadap Harga Saham (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2018). Skripsi, 1–130. http://etheses.uin-malang.ac.id/id/eprint/17037

Rindika, S. M., & Setyaningsih, N. D. (2021). Opini Audit, Audit Report Lag, Reporting Delay, Kap, Dan Eps Sebagai Determinan Harga Saham. El Muhasaba Jurnal Akuntansi, 12(1), 19–31. https://doi.org/10.18860/em.v12i1.8886

Rouly, D. R. H. P., & Ahmad, A. (2017). Metodologi Penelitian Untuk Bisnis. In Fakultas Ekonomi Dan Bisnis Universitas Lampung. Aura Publishing.

Said, E. A. (2022). Faktor-Faktor Yang Mempengaruhi Harga Saham Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Bei) [UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA]. In Skripsi. https://doi.org/10.36085/jam-ekis.v5i1.2980

Setiawan, R., & Andini, S. (2022). Daftar Saham dan Grafik Harga Saham Sektor Keuangan (IDXFINANCE). Investasimu.Com. https://www.investasimu.com/p/daftar-saham-dan-grafik-harga-saham_17.html?m=1

Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif dan R&D (Kedua). ALFABETA.

Tandelilin, E. (2017). Pasar Modal Manajemen Portofolio & Investasi (G. Sudibyo (ed.); 1st ed.). PT Kanisius.

Title PENGARUH OPINI AUDIT, REPORTING DELAY, PROFITABILITAS, SOLVABILITAS, DAN LIKUIDITAS TERHADAP HARGA SAHAM
Issue: Vol. 5 No. 2 (2024): JAMER (Jurnal Akuntansi Merdeka)
Section Articles
Published: Nov 29, 2024
DOI: https://doi.org/10.33319/jamer.v5i2.124
Keywords: Audit Opinion, Reporting Delay, Profitability, Solvency, Liquidity, Stock price
Author Rizky Herlambang
a:1:{s:5:"en_US";s:26:"Universitas Merdeka Madiun";}
 PDF
How to Cite
Herlambang, R. (2024). PENGARUH OPINI AUDIT, REPORTING DELAY, PROFITABILITAS, SOLVABILITAS, DAN LIKUIDITAS TERHADAP HARGA SAHAM. JAMER : Jurnal Akuntansi Merdeka, 5(2), 73–80. https://doi.org/10.33319/jamer.v5i2.124
 view Abstract : 0      Downloads : 0