CD Skripsi
Pengaruh Reputasi Auditor Dan Kepemilikan Saham Terhadap Likuiditas Saham Melalui Pengungkapan Internet Financial Reporting (Studi Empiris Pada Perusahaan Lq-45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016)
This study aims to determine the effect of auditor reputation and share ownership on IFR disclosure, to examine the effect of auditor reputation on stock liquidity through IFR disclosure, to examine the effect of share ownership on stock liquidity through IFR disclosure, and to examine the effect of IFR disclosure on stock liquidity in the company LQ45 listed on Indonesia Stock Exchange Year 2014-2016. The method used in this research is quantitative descriptive statistic method with path analysis approach (path analysis). The population in this study are companies listed on the Indonesia Stock Exchange which are included in the LQ45 index group during the period August 2014 - July 2016 and obtained a sample of thirty seven (37) companies that meet the criteria. Hypothesis testing is done by calculating the path coefficient based on the regression coefficient of two structural equations. Statistical test tools used are Statistical Product and Service Solution (SPSS) program ver.19.0 for windows and Microsoft Excel 2007, while the data used are LQ45 Index 2015 - 2016 and IFR Index data. The results show that the auditor's reputation has no significant effect on IFR disclosure. Share ownership significantly influences IFR disclosure, auditor reputation has significant effect on stock liquidity through IFR disclosure, share ownership has significant effect to liquidity of share through disclosure, and IFR disclosure have significant effect to liquidity of share at LQ45 company listed in Indonesia Stock Exchange 2014-2016 .Keywords: Auditor Reputation, Share Ownership, Stock Liquidity, IFR
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