Penelitian ini bertujuan untuk melihat pengaruh audit report lag (arl), internal whistleblowing, dan skor environmental, social, and governance (esg) terhadap risiko jatuhnya harga saham. populasi dalam penelitian ini diambil dari perusahaan yang terindeks di idxesgl, esgs kehati, esgq kehati periode 2022-2023 dengan populasi masing-masing sebanyak 30, 56 dan 45 perusahaan. sampel dalam penelitian ini berdasarkan kriteria perusahaan yang terdaftar dan konsisten di idxesgl, esgs kehati, esgq kehati pada periode 2022-2023. penelitian ini menggunakan metode analisis regresi deskriptif sebagai alat untuk menguji dan menganalisis pengaruh masing-masing variabel independen terhadap variabel dependen. variabel yang diteliti antara lain pengaruh audit report lag (arl), internal whistleblowing, dan environmental, social, and governance (esg) skor terhadap risiko harga saham mengalami penurunan mendadak (stock price crash risk). hasil dari penelitian ini adalah audit report lag berpengaruh positif dan signifikan terhadap stock price crash risk, internal whistleblowing berpengaruh negatif dan signifikan terhadap stock price crash risk, environmental, social dan governance berpengaruh negatif dan signifikan terhadap stock price crash risk, audit report lag, internal whistleblowing dan esg score secara bersama-sama mempengaruhi risiko jatuhnya harga saham.
Electronic Theses and Dissertation
Universitas Syiah Kuala
SKRIPSI
PENGARUH AUDIT REPORT LAG, INTERNAL WHISTLEBLOWING DAN ESG SCORE PERUSAHAAN TERHADAP STOCK PRICE CRASH RISKRN(STUDI PADA PERUSAHAAN YANG TERDAFTAR PADA INDEX ESG DI INDONESIA). Banda Aceh FEB Akuntansi,2024
Baca Juga : PENGARUH PROFITABILITAS, SOLVABILITAS, AUDIT TENURE, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2012-2016) (VINA MAHFUDHAH, 2018)
Abstract
This research aims to to see the impact of Audit Report Lag (ARL), Internal whistleblowing, and Environmental, Social, and Governance (ESG) scores on the risk of stock price crash risk. The population in this study was taken from companies indexed in IDXESGL, ESGS KEHATI, ESGQ KEHATI in the 2022- 2023 period with respective populations of 30, 56 and 45 companies. The sample in this study is based on the criteria for companies that are registered and consistent with IDXESGL, ESGS KEHATI, ESGQ KEHATI in the 2022-2023 period. This research uses the Descriptive Regression Analysis method as a tool to test and analyze the influence of each independent variable on the dependent variable. The variables studied include the influence of Audit Report Lag (ARL), Internal Whistleblowing, and Environmental, Social, and Governance (ESG) Score on the risk of stock prices experiencing a sudden decline (stock price crash risk). The results of this research are that Audit Report Lag has a positive and significant influence on Stock Price Crash Risk, Internal Whistleblowing has a negative and significant influence on Stock Price Crash Risk, Environmental, Social and Governance has a negative and significant influence on Stock Price Crash Risk, Audit Report Lag, Internal Whistleblowing and ESG Score Jointly Influence Stock Price Crash Risk.