PENGARUH AUDIT REPORT LAG, AUDITOR SPESIALIS INDUSTRI, DAN REPUTASI AUDITOR TERHADAP STOCK PRICE CRASH RISK

*Dian Susilowati  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Siti Mutmainah  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

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Abstract
This study aims to examine the effect of audit report lag, auditor specialist industry and auditor reputation on stock price crash risk. This study uses the dependent variable (stock price crash risk), independent variables audit report lag, auditor specialist industry and auditor reputation). The population used in this study are banking sector companies listed on the Indonesia Stock Exchange in 2019-2023. By using purposive sampling in sample selection, 220 research samples were obtained for 5 consecutive years. The hypotesis of this research using multiple regression analysis method. The findings of this study reveal that audit report lag, auditor specialist industry, and auditor reputation has effect on stock price crash risk.
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Keywords: Stock Price Crash Risk, Audit Report Lag, Auditor Specialist Industry, Auditor Reputation
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Section: Articles
Language : ID
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