DETERMINASI EFISIENSI INVESTASI

Anita Fajriani, . (2021) DETERMINASI EFISIENSI INVESTASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf
Download (34kB)
[img] Text
AWAL.pdf
Download (1MB)
[img] Text
BAB 1.pdf
Download (318kB)
[img] Text
BAB 2.pdf
Restricted to Repository UPNVJ Only
Download (710kB)
[img] Text
BAB 3.pdf
Restricted to Repository UPNVJ Only
Download (516kB)
[img] Text
BAB 4.pdf
Restricted to Repository UPNVJ Only
Download (1MB)
[img] Text
BAB 5.pdf
Download (413kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (436kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only
Download (129kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only
Download (1MB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository staff only
Download (404kB)

Abstract

The purpose of this study is to determine the effect of financial statement quality, institutional ownership, debt maturity on investment efficiency and equity to asset ratio as controlling variable. This study focused on manufacturing companies listed on Indonesia Stock Exchange (IDX) in 2016-2019. Based on purposive sampling method, resulting in a sample of 23 companies. The predictive model uses the panel regression with Eviews 9. The measurement for investment efficiency use model from Gomariz & Ballesta (2013), financial statement quality use a proxy of total accrual, institutional ownership indicate with percentage of institutional ownership, the ratio of short term debt use as measured for debt maturity, and equity to asset ratio calculate with equity divide asset companies. The result indicate that (1) financial statement quality has significant effect on the investment efficiency (2) institutional ownership has no significant effect on the investment efficiency (3) debt maturity has significant effect on investment efficiency (4) equity to asset reporting has no significant effect on investment efficiency.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1710112148], [Ketua Penguji: Husnah Nur Laela Ermaya], [Penguji 1: Andi Manggala Putra], [Penguji 2/ Pembimbing: Satria Yudhia Wijaya]
Uncontrolled Keywords: financial statement quality, institutional ownership, debt maturity, equity to asset ratio investment effieciency
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Anita Fajriani
Date Deposited: 12 Aug 2021 10:12
Last Modified: 12 Aug 2021 10:12
URI: http://repository.upnvj.ac.id/id/eprint/10498

Actions (login required)

View Item View Item