Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Journal of International Conference Proceedings
Rosalina, Eka Rosalina
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Influence of Accounting Conservatism, Ownership Concentration, and Debt Maturity on Investment Efficiency rosalina, eka rosalina
Journal of International Conference Proceedings Vol 7, No 1 (2024): 2024 ICPM Malaysia Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i1.3169

Abstract

This study aims to examine the influence of accounting conservatism, ownership concentration, and debt maturity on investment efficiency. This research uses quantitative methods with multiple linear regression models using the SPSS program. The data used in this study are the annual financial statements of companies on the Indonesia Stock Exchange. The population in this study were 122 non-classical consumer companies listed on the Indonesia Stock Exchange. After purposive sampling, the final sample consisted of 42 companies so that the total sample was 126 data.. The results of multiple linear regression testing show support for the hypotheses of this study, namely: (1) the result of the influence of accounting conservatism on investment efficiency has a significant effect on investment efficiency, (2) the result of the influence of accounting conservatism on investment efficiency has a significant effect on investment efficiency, (2) the result of the influence of ownership concentration has a significant effect on investment efficiency, (3) the result of the influence of debt maturity has no effect on investment efficiency.Keywords: investment efficiency accounting conservatism, ownership concentration, debt maturity 
The Influence of Accounting Conservatism, Ownership Concentration, and Debt Maturity on Investment Efficiency rosalina, eka rosalina
Journal of International Conference Proceedings Vol 7, No 1 (2024): 2024 ICPM Malaysia Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i1.3169

Abstract

This study aims to examine the influence of accounting conservatism, ownership concentration, and debt maturity on investment efficiency. This research uses quantitative methods with multiple linear regression models using the SPSS program. The data used in this study are the annual financial statements of companies on the Indonesia Stock Exchange. The population in this study were 122 non-classical consumer companies listed on the Indonesia Stock Exchange. After purposive sampling, the final sample consisted of 42 companies so that the total sample was 126 data.. The results of multiple linear regression testing show support for the hypotheses of this study, namely: (1) the result of the influence of accounting conservatism on investment efficiency has a significant effect on investment efficiency, (2) the result of the influence of accounting conservatism on investment efficiency has a significant effect on investment efficiency, (2) the result of the influence of ownership concentration has a significant effect on investment efficiency, (3) the result of the influence of debt maturity has no effect on investment efficiency.Keywords: investment efficiency accounting conservatism, ownership concentration, debt maturity 
Co-Authors