The effect of corporate governance and accruals quality on the corporate cash holdings: study on the manufacturing companies in Indonesian Stock Exchange

Audit Financiar

关键词: corporate governance;    accruals quality;    cash holdings;    manufacturing company;   

DOI  :  10.20869/AUDITF/2018/151/415

来源: DOAJ

【 摘 要 】

This study objective was to examine the effect of corporate governance and the accruals quality on the corporate cash holdings. The research was conducted at manufacturing companies listed on the Indonesian Stock Exchange from 2009 to 2010. The study populationsare all of manufacturing companies listed on the Indonesian Stock Exchange. The study samples are 143 companies taken using the purposive sampling method. The study hypothesis was tested using multiple linear regressions. The analysis results showed that:corporate governance positively affects corporate cash holdings; the accruals quality negatively affects corporate cash holdings.

【 授权许可】

Unknown