Nindya Suhani Primary Author mixed material bibliography Banda Aceh Program Studi Magister Akuntansi 2024

Theses

THE EFFECT OF OPERATIONAL CASH FLOW OPACITY, INSTITUTIONAL OWNERSHIP, AND AUDIT QUALITY ON STOCK PRICE CRASH ON NON-FINANCIAL COMPANIES ON THE INDONESIA STOCK EXCHANGE By : Nindya Suhani NPM : 1801203010025 Supervisor : 1. Dr. Muhammad Arfan , SE, M.Si. , Ak ., CA 2. Dr. Mulia Saputra , SE, M.Si , Ak , CA ABSTRACT Study this aim examine the effect of operational cash flow opacity, institutional ownership, and audit quality on the stock price crash . Population in study this is company non- financial who experienced a stock price crash and listed on the Indonesia Stock Exchange in 2020. Sample totaling 178 selected company with use technique simple random sampling. Data used in study this is secondary data obtained from report annual company and a list of share prices listed on the Indonesia Stock Exchange, as well as analyzed use method regression analysis . Results empirical show that operational cash flow opacity and institutional ownership are positively related to the stock price crash , while audit quality has a negative effect on the stock price crash . Keywords : Operational cash flow opacity, Ownership institutional, audit quality, stock price crash. 0 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 123833 2024-06-24 16:02:27 2024-06-25 09:07:24 machine generated