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All Journal Akuntansi Krida Wacana Jurnal Paradigma Akuntansi Jurnal Akuntansi Jurnal Serina Abdimas
Elsa Imelda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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PENGARUH CORPORATE GOVERNANCE TERHADAP INVESTMENT EFFICIENCY DENGAN INDUSTRY COMPETITION SEBAGAI VARIABEL MODERASI Fenny Luo; Elsa Imelda
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/81pya055

Abstract

This study aims to determine the effect of corporate governance on investment efficiency and the role of industry competition in financial sector companies that got into the top three categories of Indonesia’s Most Trusted Company Award from the Indonesian Institute for Corporate Directorship in the years between 2015 and 2021. This research uses the financial reports of 29 companies as secondary data samples, selected using the purposive sampling method and examined using multiple regression analysis and moderated regression analysis assisted by the SPSS 26 program. The results of this research indicate that there is no significant effect that corporate governance has on either investment efficiency, overinvestment or underinvestment. Furthermore, the moderating role of industry competition is proven to strengthen the effect that corporate governance has on investment efficiency. The implication of this study is the need to improve the role of corporate governance to increase the efficiency of every decision made by the agents and increase the awareness of the investors of the need to take a company’s industry competition level as a point to consider before making the decision to invest in that company.
Co-Authors Audric Emerson Bernadet Liesiana Laurenty Fenny Luo Gabby Naca Stevany Melina Djauhari Michelle Kristian Michelle Kristian Mohammad Reza Aulia Najmi Ardhiannisa Ratna Sari, Vinnetta Sophia Novela Virginia Patricia