Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Annisa’ Dwi Rahmawati
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS PENGARUH KUALITAS PELAPORAN KEUANGAN DAN MATURITAS UTANG TERHADAP EFISIENSI INVESTASI Annisa’ Dwi Rahmawati; Puji Harto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.984 KB)

Abstract

The purpose of this study is to analyze the role of financial reporting quality and debt maturity in investment efficiency. The population in this study are manufacturing companies listed on the Stock Exchange during the period 2009 until 2011. Sampling in this study using purposive sampling method. The total numbers of samples are 189 companies. Data used in this study was company’s annual financial reports that were derived from sites Indonesia Stock Exchange. Then, data were analyzed using multiple linear regression analysis.The result of this study shows that financial reporting quality has positive and significant influence on investment efficiency. While debt maturity has no significant effect on investment efficiency. In addition, there no significant effect  on the level of use of short term debt on financial reporting quality and investment efficiency.
Co-Authors Puji Harto