Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal International Journal of Business, Economics, and Social Development
Hafiz Zaki Prakoso
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Determinants of Optimal Investment: The Role of Accounting Quality, Debt Maturity Structure, and Accounting Prudence Indah Fitriani; Hafiz Zaki Prakoso; Mimin Widaningsih; Rozmita Dewi R
International Journal of Business, Economics, and Social Development Vol. 7 No. 4 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i4.1388

Abstract

This study examines the effect of accounting quality, debt maturity structure, and accounting prudence on optimal investment in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using purposive sampling, 46 manufacturing companies were selected as the research sample. This descriptive, quantitative study applies multiple linear regression analysis processed with SPSS. The results show that accounting quality has a positive effect on optimal investment, debt maturity structure has no significant effect, and accounting prudence has a negative effect. Simultaneously, all three variables significantly affect optimal investment. These findings highlight the importance of accounting quality in reducing information asymmetry and improving capital allocation, while excessive prudence may constrain optimal investment decisions.
Co-Authors Indah Fitriani Rozmita Dewi R Widaningsih, Mimin