PENGARUH AUDIT DELAY TERHADAP REAKSI INVESTOR (STUDI PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA PERIODE 2016-2018)
Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh audit delay terhadap reaksi investor di perusahaan-perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode kuantatif dengan metode regresi linier sederhana. Data-data yang digunakan adalah laporan keuangan perusahaan, daftar indeks harga saham gabungan, data harga saham penutup dan jumlah perusahaan yang telah terkena audit delay diambil dari berita masing-masing perusahaan Non Keuangan yang terdaftar Bursa Efek Indonesia periode 2016-2018.. Analisis data menggunakan analisis regresi linear sederhana. Hasil penelitian dalam penelitian ini adalah adanya pengaruh negatif antara audit delay terhadap reaksi investor.
Kata Kunci: Audit Delay, Reaksi Investor, dan abnormal return
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