PENGARUH KUALITAS AUDIT DAN KUALITAS PELAPORAN KEUANGAN TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2017 – 2019

Panji Aldy Firawan; Totok Dewayanto

PENGARUH KUALITAS AUDIT DAN KUALITAS PELAPORAN KEUANGAN TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2017 – 2019

*Panji Aldy Firawan - Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Indonesia

Totok Dewayanto - Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Indonesia

How to cite (IEEE): P. A. Firawan, and T. Dewayanto, "PENGARUH KUALITAS AUDIT DAN KUALITAS PELAPORAN KEUANGAN TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2017 – 2019," Diponegoro Journal of Accounting, vol. 10, no. 4, Oct. 2021. [Online]. Retrieved from :

How to cite (APA): Firawan, P. A., & Dewayanto, T. (2021). PENGARUH KUALITAS AUDIT DAN KUALITAS PELAPORAN KEUANGAN TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2017 – 2019. Diponegoro Journal of Accounting, 10(4). Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/32991

How to cite (BCREC): Firawan, P. A., Dewayanto, T. (2021). PENGARUH KUALITAS AUDIT DAN KUALITAS PELAPORAN KEUANGAN TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2017 – 2019. Diponegoro Journal of Accounting, 10 (4) Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/32991

How to cite (Chicago): Firawan, Panji A., and Totok Dewayanto. "PENGARUH KUALITAS AUDIT DAN KUALITAS PELAPORAN KEUANGAN TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2017 – 2019." Diponegoro Journal of Accounting 10, no. 4 (2021): ##plugins.citationFormats.chicago.noPages## Accessed : April 6, 2025. https://ejournal3.undip.ac.id/index.php/accounting/article/view/32991

How to cite (Vancouver): Firawan PA, Dewayanto T. PENGARUH KUALITAS AUDIT DAN KUALITAS PELAPORAN KEUANGAN TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2017 – 2019. Diponegoro Journal of Accounting [Online]. 2021 Oct;10(4). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/32991.

How to cite (Harvard): Firawan, P. A., and Dewayanto, T., 2021. PENGARUH KUALITAS AUDIT DAN KUALITAS PELAPORAN KEUANGAN TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2017 – 2019. Diponegoro Journal of Accounting, [Online] Volume 10(4). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/32991 [Accessed : 6 Apr. 2025].

How to cite (MLA8): Firawan, Panji Aldy, and Totok Dewayanto. "PENGARUH KUALITAS AUDIT DAN KUALITAS PELAPORAN KEUANGAN TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2017 – 2019." Diponegoro Journal of Accounting, vol. 10, no. 4, 19 Oct. 2021, ##plugins.citationFormats.mla8.noPages## , https://ejournal3.undip.ac.id/index.php/accounting/article/view/32991. Retrieved : 6 Apr. 2025.

BibTex Citation Data :

@article{DJA32991,
    author = {Panji Aldy Firawan and Totok Dewayanto},
    title = {PENGARUH KUALITAS AUDIT DAN KUALITAS PELAPORAN KEUANGAN TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2017 – 2019},
    journal = {Diponegoro Journal of Accounting},
  volume = {10},
    number = {4},
    year = {2021},
    keywords = {investment eﬃciency, audit quality, financial reporting quality},
    abstract = {  This study aims to examine the effect of audit quality and financial reporting quality on investment eﬃciency where the variables used in this study are the dependent variable (investment eﬃciency) and the independent variable (audit quality and financial reporting quality). The population in this study are sector manufacture listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample was taken by using purposive sampling method. Based on the purposive sampling method, the samples obtained were 113 sampel data for three consecutive years (2017-2019). The analytical method used in this research is multiple linear regression analysis.The results in this study indicate that audit quality and financial report quality have a positive effect on efficiency investment.    },
   issn = {2337-3806},    url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/32991}
}

Refworks Citation Data :

@article{{DJA}{32991}, author = {Firawan, P., Dewayanto, T.}, title = {PENGARUH KUALITAS AUDIT DAN KUALITAS PELAPORAN KEUANGAN TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2017 – 2019}, journal = {Diponegoro Journal of Accounting}, volume = {10}, number = {4}, year = {2021}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/32991} }

Citation Format:

Abstract

This study aims to examine the effect of audit quality and financial reporting quality on investment eﬃciency where the variables used in this study are the dependent variable (investment eﬃciency) and the independent variable (audit quality and financial reporting quality). The population in this study are sector manufacture listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample was taken by using purposive sampling method. Based on the purposive sampling method, the samples obtained were 113 sampel data for three consecutive years (2017-2019). The analytical method used in this research is multiple linear regression analysis.The results in this study indicate that audit quality and financial report quality have a positive effect on efficiency investment.

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Keywords: investment eﬃciency, audit quality, financial reporting quality

Article Info

Section: Articles

Language : ID

In Volume 10, Nomor 4, Tahun 2021