Analisis Pengaruh Kualitas Laporan Keuangan, Jatuh Tempo Hutang dan Konservatisme Akuntansi terhadap Efisiensi Investasi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Johandi, Antonius (2018) Analisis Pengaruh Kualitas Laporan Keuangan, Jatuh Tempo Hutang dan Konservatisme Akuntansi terhadap Efisiensi Investasi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Master thesis, Universitas Internasional Batam.

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Abstract

Penelitian dilakukan untuk mengetahui pengaruh dari variabel kualitas laporan keuangan, jatuh tempo hutang dan variabel konservatisme akuntansi, terhadap efisiensi investasi pada perusahaan yang terdaftar di Bursa Efek Indonesia. Variabel kualitas laporan keuangan, jatuh tempo hutang dan variabel konservatisme akuntansi digunakan sebagai variabel independen dan menggunakan variabel kendali yaitu ukuran Perusahaan, keberwujudan aset, tobin’sQ, arus kas dari operasi, leverage, umur perusahaan serta indikator kerugian. Sampel dari penelitian menggunakan data dari 341 perusahaan yang terdaftar di Bursa Efek Indonesia dalam rentang waktu 5 tahun dari tahun 2012 sampai 2016. Data yang diperoleh diregresi dengan metode regresi panel. Hasil dari penelitian menunjukkan terdapat hubungan siginifikan antara variabel kualitas laporan keaungan, konservatisme akuntansi, tobin’sQ arus kas dari operasi, umur perusahaan serta kerugian terhadap variabel efisiensi investasi. Variabel jatuh tempo hutang, keberwujudan aset dan leverage menunjukkan tidak adanya pengaruh terhadap variabel efisiensi investasi. ********************************************************************** The research purpose is to know the effect of the financial reporting quality, debt maturity and accounting conservatism on investment efficiency for the company listed in Indonesian Stock Exchange. The independence variable used in research are financial reporting quality, debt maturity and accounting conservatism with firm size, tangibility, tobin’sQ, cash flow from operating, leverage, firm age, and loss indicator as control variable. Sample used in the research are collected from 341 companies listed in Indonesian Stock Exchange in 5 year period from 2012 year to 2016 year. The regressed with panel regression method. The result of the research found that there is a significant relationship for financial reporting quality, accounting conservatism firm size, tobin’sQ, cash flow from operating, firm age, and loss indicator. The debt maturity, tangibility and leverage variable result found that there is no effect on investment efficiency.

Item Type: Thesis (Master)
Additional Information: Similarity: 22
Uncontrolled Keywords: investment efficiency, financial reporting quality, debt maturity, accounting conservatism.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: School of Economic and Business > Master of Management
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 27 Apr 2020 08:50
Last Modified: 27 Apr 2020 08:51
URI: http://repository.uib.ac.id/id/eprint/2199

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