Pengaruh kualitas pelaporan keuangan terhadap efisiensi investasi perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013 – 2016
Nomor Panggil : 2018_TA_AK_023142154
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2018
Pembimbing 1 : Etty Murwaningsari
Subyek : Financial accounting;Statistical data analysis and discussion
Kata Kunci : Financial reporting quality, investment efficiency, discretionary accruals, discretionary revenues.
Status Posting : Published
Status : Lengkap
No. | Nama File | Hal. | Link |
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1. | 2018_TA_AK_023142154_Halaman-Judul.pdf | 16 | |
2. | 2018_TA_AK_023142154_Bab-1.pdf | 9 | |
3. | 2018_TA_AK_023142154_Bab-2.pdf | 11 |
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4. | 2018_TA_AK_023142154_Bab-3.pdf | 17 |
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5. | 2018_TA_AK_023142154_Bab-4.pdf |
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6. | 2018_TA_AK_023142154_Bab-5.pdf |
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7. | 2018_TA_AK_023142154_Daftar-Pustaka.pdf | ||
8. | 2018_TA_AK_023142154_Lampiran.pdf |
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T Tujuan penelitian ini untuk mengetahui (1) pengaruh kualitas pelaporan keuangan (DisAccr) terhadap efisiensi investasi perusahaan terbuka di Indonesia; (2) pengaruh kualitas pelaporan keuangan (DisRev) terhadap efisiensi investasi perusahaan terbuka di Indonesia. Terdapat 208 data observasi yang memenuhi kriteria dengan menggunakan purposive sampling method. Hasil penelitian menunjukkan bahwa kualitas pelaporan keuangan tidak berpengaruh signifikan terhadap efisiensi investasi.
T This study aims to understand (1) the impact of financial reporting quality (DisAccr) in investment efficiency of public firms in Indonesia; (2) the impact of financial reporting quality (DisRev) in investment efficiency of public firms in Indonesia. The analysis used panel data regressions from 2013-2016. There are 208 observations that are meet criteria by using purposive sampling method. The results of this study show that financial reporting quality has no significant influence on investment efficiency.