ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INVESTASI YANG EFISIEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019

Desinta Natalia Siregar; Tri Jatmiko Wahyu Prabowo

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INVESTASI YANG EFISIEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019

*Desinta Natalia Siregar - Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

Tri Jatmiko Wahyu Prabowo - Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

How to cite (IEEE): D. N. Siregar, and T. J. W. Prabowo, "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INVESTASI YANG EFISIEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019," Diponegoro Journal of Accounting, vol. 11, no. 4, Oct. 2022. [Online]. Retrieved from :

How to cite (APA): Siregar, D. N., & Prabowo, T. J. W. (2022). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INVESTASI YANG EFISIEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019. Diponegoro Journal of Accounting, 11(4). Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/36377

How to cite (BCREC): Siregar, D. N., Prabowo, T. J. W. (2022). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INVESTASI YANG EFISIEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019. Diponegoro Journal of Accounting, 11 (4) Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/36377

How to cite (Chicago): Siregar, Desinta N., and Tri J. W. Prabowo. "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INVESTASI YANG EFISIEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019." Diponegoro Journal of Accounting 11, no. 4 (2022): ##plugins.citationFormats.chicago.noPages## Accessed : April 6, 2025. https://ejournal3.undip.ac.id/index.php/accounting/article/view/36377

How to cite (Vancouver): Siregar DN, Prabowo TJW. ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INVESTASI YANG EFISIEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019. Diponegoro Journal of Accounting [Online]. 2022 Oct;11(4). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/36377.

How to cite (Harvard): Siregar, D. N., and Prabowo, T. J. W., 2022. ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INVESTASI YANG EFISIEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019. Diponegoro Journal of Accounting, [Online] Volume 11(4). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/36377 [Accessed : 6 Apr. 2025].

How to cite (MLA8): Siregar, Desinta Natalia, and Tri Jatmiko Wahyu Prabowo. "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INVESTASI YANG EFISIEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019." Diponegoro Journal of Accounting, vol. 11, no. 4, 28 Oct. 2022, ##plugins.citationFormats.mla8.noPages## , https://ejournal3.undip.ac.id/index.php/accounting/article/view/36377. Retrieved : 6 Apr. 2025.

BibTex Citation Data :

@article{DJA36377,
    author = {Desinta Natalia Siregar and Tri Jatmiko Wahyu Prabowo},
    title = {ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INVESTASI YANG EFISIEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019},
    journal = {Diponegoro Journal of Accounting},
  volume = {11},
    number = {4},
    year = {2022},
    keywords = {Investment efficiency, financial reporting quality, short-term debt, board of commissioners effectiveness, audit committee effectiveness, and institutional ownership},
    abstract = {  This study aims to examine the effect of financial reporting quality, debt maturity, conservatism, board of commissioners effectiveness, audit committee effectiveness, and institutional ownership on investment efficiency.The population of this study were the manufacturing company listed on the Indonesia Stock Exchange in the period of 2017-2019. Based on the purposive sampling method, the final sample obtained 327 data. Multiple linear regression was used to test the hypothesis in this study.    The study reveals that financial reporting quality and conservatism have a significant effect on investment efficiency, whereas debt maturity have a negative and significant effect on investment efficiency. In addition, the effectiveness of the board of commissioners, the effectiveness of the audit committee, and institutional ownership have no effect on investment efficiency.  },
   issn = {2337-3806},    url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/36377}
}

Refworks Citation Data :

@article{{DJA}{36377}, author = {Siregar, D., Prabowo, T.}, title = {ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INVESTASI YANG EFISIEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019}, journal = {Diponegoro Journal of Accounting}, volume = {11}, number = {4}, year = {2022}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/36377} }

Citation Format:

Abstract

This study aims to examine the effect of financial reporting quality, debt maturity, conservatism, board of commissioners effectiveness, audit committee effectiveness, and institutional ownership on investment efficiency.The population of this study were the manufacturing company listed on the Indonesia Stock Exchange in the period of 2017-2019. Based on the purposive sampling method, the final sample obtained 327 data. Multiple linear regression was used to test the hypothesis in this study.

The study reveals that financial reporting quality and conservatism have a significant effect on investment efficiency, whereas debt maturity have a negative and significant effect on investment efficiency. In addition, the effectiveness of the board of commissioners, the effectiveness of the audit committee, and institutional ownership have no effect on investment efficiency.

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Keywords: Investment efficiency, financial reporting quality, short-term debt, board of commissioners effectiveness, audit committee effectiveness, and institutional ownership

Article Info

Section: Articles

Language : ID

In Volume 11, Nomor 4, Tahun 2022