Abstract
This purpose of this study was to determine the effect of corporate governance, ownership structure and debt maturity on investment efficiency. The sample in this study is a manufacturing sector company listed on the Indonesia Stock Exchange in 2015- 2019. The sampling technique in this study uses the purposive sampling method, where there are 42 companies that meet predetermined criteria. Results of this study indicates that the audit committee has no effect and is not significant on investment efficiency, independent board of commissioners has a significant positive effect on investment efficiency, managerial ownership variable has no significant effect on investment efficiency, institutional ownership variable has no and no significant effect on investment efficiency, debt maturity variable has a significant positive effect on investment efficiency.
Highlights
This purpose of this study was to determine the effect of corporate governance, ownership structure and debt maturity on investment efficiency
Results of this study indicates that the audit committee has no effect and is not significant on investment efficiency, independent board of commissioners has a significant positive effect on investment efficiency, managerial ownership variable has no significant effect on investment efficiency, institutional ownership variable has no and no significant effect on investment efficiency, debt maturity variable has a significant positive effect on investment efficiency
Teori Akuntansi Perekayasaan Pelaporan Keuangan, Edisi Ketiga Cetakan Kedelapan.Yogyakarta: Bpfe Yogyakarta
Summary
Penelitian ini menggunakan metode penelitian kuantitatif dengan dengan jenis penelitian explanatory research untuk menguji ada atau tidaknya pengaruh komite audit,dewan komisaris independen,kepemilikan manajerial,kepemilikan institutional dan debt maturity terhadap efisiensi investasi. Penelitian ini menerapkan model hubungan fungsional antara variable independen dengan variabel dependen yang diestimasi menggunakan model regresi linear berganda dengan hipotesis sebagai berikut:. Sampel penelitian ini ditentukan dengan metode purposive sampling. Sampel yang digunakan merupakan perusahaan yang bergerak dalam sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode penelitian dari tahun 2015-2019. Perusahaan manufaktur yang terdaftar secara terus menerus di BEI dari tahun 2015-2019. Perusahaan yang tidak menggunakan mata uang rupiah dilaporan keuangan tahun 2015-2019. Perusahaan yang tidak memiliki data yang dibutuhkan peneliti seperti data komite audit, komisaris independen,kepemilikan manajerial,kepemilikan institusional,debt maturity dan data efisiensi investasi dari tahun 2015-1019
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