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Pengaruh Kualitas Laporan Keuangan Terhadap Efisiensi Investasi Perusahaan Manufaktur Sektor Barang Konsumsi Indonesia Periode 2016-2020

This study aims to examine the effect of financial reporting quality on the investment efficiency of companies in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample consists of 36 manufacturing companies in the consumer goods sector with a total of 180 observations. The method used in this study is binary logistic regression with panel data. The results of the study stated that of the four financial quality variables used, only accounting conservatism had a significant negative effect on overinvestment, although it had a positive effect on underinvestment. The variables of accrual quality, earning smoothing, and earning value relevance have no significant effect on overinvestment and underinvestment..Ada Tabel

Ketersediaan

Call NumberLocationAvailable
13464PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Manajemen Fakultas Ekonomi dan Bisnis UI.,
Edisi -
Subjek Investment
Manufacturing companies
Financial reporting quality
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 77 p. ; diagr. ; 30 cm
Info Detail Spesifik -
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