Pengaruh Financial Reporting Quality, Debt Maturity, Ceo Career Concerns Terhadap Investment Efficiency
Main Article Content
Abstract
This research aims the effect of financial reporting quality, debt maturity, and CEO
career concerns on investment efficiency on manufacturing industry listed on the Indonesia
Stock Exchange during 2016-2018. Sample was selected using purposive sampling method
and the valid data was104 companies with 259 samples data. Data processing techniques
using multiple regression analysis with helped by Eviews (Econometrical Views) version 11.
The results of this study indicate only financial reporting quality have a significant influence
on investment efficiency, debt maturity and CEO career concerns have not a significant
influence on investment efficiency. The implication of this study is the need to increase
financial reporting quality that will increase investment efficiency which will mitigate
information asymmetry in particular moral hazard and adverse selection.
Article Details
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This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.
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