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Factors affecting abnormal return with audit delay as a mediating variable ( Empirical study on trading and service companies listed in indonesia stock exchange period 2015 – 2017 )

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Penilaian

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This study aims to obtain empirical evidence of factors affecting abnormal return with audit delay as a mediating variable. The type of data used in this study is secondary data taken from Indonesia Stock Exchange. The sample used in this study is trading and service companies that registered in Indonesia Stock Exchange with the purposive sampling with total 78 data. This study using multiple linear regression. Before the analysis, the data is examined with normality test, multicollinearity test, and heteroscedasticity test. The result of this study shows that company size, age of company and CPA firm size have signifficant effect to audit delay. The result of this study shows that profitability, company size, and debt to equity ratio have a significant effect to abnormal return. The result of this study also shows that age of company is significantly affecting the abnormal return and could be mediated by audit delay.
Keywords: Abnormal Return, Profitability, Company Size, Age of Company, CPA Firm Size, Debt to Equity Ratio, Audit Delay

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Series Title

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Call Number

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Publisher

Palembang : Fak. Ekonomi., 2019

Collation

xvi, 70 hlm. : ilus. +CD

Language

English

ISBN/ISSN

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Classification

NONE

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Media Type

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Carrier Type

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Edition

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Subject(s)

Abnormal return
Jurusan Akuntansi

Specific Detail Info

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Statement of Responsibility

Nada Salsabillah Nazifa

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