Diponegoro Journal of Accounting
Volume 4, Nomor 2, Tahun 2015

ANALISIS PENGARUH CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP LIKUIDITAS

Cita Ratna Setyamurti (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Dul Muid (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
13 Oct 2015

Abstract

The aims of this study is to examine influence of corporate governance mechanism and earnings  management  on  liquidity.  Independent  variables  used  in  this  study  is  corporate governance and earnings quality. Corporate governance was measured by proportion independent commisioner, composition of audit committee, meetings of audit committee and institutional. Earnings quality was measured by earnings management. Dependent variable in this study is stock liquidity, it was measured by trading volume. Population in this study is non-financial companies listing in LQ 45 index in 2011-2013. Samples are obtained by purposive sampling method with a total of 90 companies in three years observation. Result of this research indicates is composition of audit committee and earnings management had a significant positive effect to trading volume. Institusional ownership had a significant negative effect to trading volume. Meanwhile, proportion of independent commisioner and meetings of audit committee had not significant effect to trading volume.

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Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...