Pengaruh Audit Delay, Likuiditas Saham, Independensi Dewan Komisaris, dan Audit Tenure terhadap Risiko Crash Harga Saham (Studi Empiris pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Tahun 2018-2022)

Abstract

This study aims to examine the effect of audit delay, stock liquidity, independence of the board of commissioners, and audit tenure on the stock price crash risk. The population in this study is food and beverage companies on the Indonesia Stock Exchange, while the sample in this study was determined by purposive sampling method so that a sample of 17 companies was obtained. The type of data used is secondary data with data collection using documentation methods and literature studies. The results of this study show that audit delay has positive and significant effect of the stock price crash risk. Stock liquidity has no effect of the stock price crash risk. The independence of the board of commissioners has no effect of the stock price crash risk. Audit tenure has positive and significant effect the risk of stock price crash risk. Audit Delay, stock liquidity, independence of the board of commissioners, and audit tenure simultaneously effect of the stock price crash risk.