Pengaruh Leverage dan Kualitas Audit Terhadap Volatilitas Saham (Studi Empiris pada Perusahaan Dagang yang terdaftar di Bursa Efek Indonesia)

Abstract

This research was conducted to obtain empirical evidence of how leverage influence and the quality of audit on stock volatility in trading companies listed in Indonesia Stock Exchange (BEI) in 2012-2016. This study uses secondary data in the form of stock closing price at trade companies registered in Indonesian Stock Exchange (BE) during 2012-2016. Sources of data obtained by accessing the site www.idx.com, www.finance.yahoo.com, and www.sahamoke.com. Sampling was done by purposive sampling technique (based on assessment). The population is divided into 2 sub-sectors, namely sub-sector of Big trade and Retail trade so that there are 29 companies. The research technique used multiple regression technique. The results of the study say that there is no signifi cant influence between Leverage, Quality Audit to Volatility of shares.