Pengaruh Tata Kelola Perusahaan dan Manajemen Laba Terhadap Likuiditas Pasar Saham

Heslina Heslina, Afdal Murti Perdana

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Abstrak

Studi ini bertujuan untuk menguji dan mengkaji pengaruh dari variable tata Kelola perusahaan dan manajemen laba terhadap likuiditas pasar saham. Studi ini dilakukan pada perusahaan makanan dan minuman yang listing di Bursa Efek Indonesia periode tahun 2013-2015 yaitu sebanyak 18 perusahaan. Penarikan sampel berdasarkan purposive sampling sehingga diperoleh sampel sebanyak 11 perusahaan. Kami menggunakan Teknik dokumentasi  galeri investasi Bursa Efek Indonesia (BEI) untuk memperoleh data penelitian. Data penelitian dianalisis melalui uji normalitas, uji multikolinearitas, uji heterokedastisitas. Selanjutnya untuk uji hipotesis, kami melakukan uji koefisien determinasi, uji parsial dan uji silmultan dengan bantuan alat SPSS. Hhasil penelitian ini menunjukkan bahwa variable Komisaris Independen dan Manajemen Laba berpengaruh positif dan signifikan terhadap Likuiditas Pasar Saham Studi Pada Industri Makanan Dan Minuman Di Bursa Efek Indonesia (BEI).

 

Kata Kunci: Tata Kelola Perusahaan, Komisaris independent, Manajemen Laba, Likuiditas, Saham.

 

Abstract

This study aims to examine and examine the effect of corporate governance and earnings management variables on stock market liquidity. This study was conducted on 18 food and beverage companies listed on the Indonesia Stock Exchange for 2013-2015. Sampling was based on purposive sampling so that a sample of 11 companies was obtained. We used the Indonesian Stock Exchange (IDX) investment gallery documentation technique to obtain research data. Research data were analyzed through normality test, multicollinearity test, heteroscedasticity test. Furthermore, to test the hypothesis, we tested the coefficient of determination, partial test, and simultaneous test with the help of the SPSS tool. This study indicates that the Independent Commissioner and Earnings Management variables have a positive and significant effect on Stock Market Liquidity in the Study of the Food and Beverage Industry on the Indonesia Stock Exchange (IDX).

 

Keywords: Good Corporate Governance, Independent Commissioner, Earnings Management, Liquidity, Shares.  


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Referensi


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DOI: https://doi.org/10.37531/yum.v3i2.980

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