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Journal : Jurnal Akuntansi

PERENCANAAN LABA DENGAN ANALISIS COST VOLUME PROFIT PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BEI Ridwan, Rizky
Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i2.4042

Abstract

The aim of this study is to determine how the quality of financial statements and corporate governance affect investment inefficiency. Indonesian state-owned enterprises are the object of this study. Quantitative method is used in this study, with secondary data sourced from state-owned enterprises in the period 2018-2022. This research uses quantitative methodology, with investment inefficiency as the dependent variable and audit committee, board of commissioners, and quality of financial statements as independent factors. Data analysis conducted by researchers using binary logistic regression, where the dependent variable is a dummy categorized as 0 and 1, using the help of SPSS software version 25. Based on the partial test results, this study concluded that the significance value (0.690) is more than the probability of 0.05, indicating that there is no significant relationship between investment inefficiency and the quality of financial statements. Considering that the probability of 0.05 is more than the significance value of 0.010, it can be concluded that the audit committee has a considerable influence on investment inefficiency. In addition, the board of commissioners has a significant effect on investment inefficiency ( at 0.027).
Co-Authors Adila, Sahila Aditha, Sandy Aditia Abdurachman Aditia Abdurachman Agustian, Aldy Agustina, Gina Agustina, ⁠⁠Friska Aidah, Risa Nur Aldy Agustian Alfin Nur Arifah Alfin Nur Arifah Alfin Nur Arifah Alfin Nur Arifah Alfin Alwin, Cindi Amalia Siti Khodijah Ardian, Muhamad Arif Muhamad Nurdin Astuti, Dewi Ratnasari Ayu, Intan Putri Aziz, Hilmi DADANG DADANG Dede Riswandi Dewi Ratnasari Astuti Dheri Febiyani Lestari Ekasari, Revalina Elsa Wantira Fadilah, Risa Asti Nur Fadillah, ⁠Tsabbit M Fadillatunnisa , Syifa Fatmasari, Santi Febiyani, Dheri Fitri Nurlaila Ginayah, Gina Hakim, Sofwan Mahmudil Halim, Cecep Abdul Hasan, Nurul Ismail Hera, Nurherawati Himawan, Hidayatulloh Ihsan, Adi Muhammad Nur Intan, Intan Ratna Dila Isnawati Isnawati Jaenudin, Ujang Eri Khodijah, Amalia Siti Malik, Rifki Abdul Malinda, Agia Salsa Maulidia, Eka Putri Media Aditia Abdurachman1 Media Aditia Abdurachman1 Mudakir, Ubaedillah Muhamad Nur Ihsan, Adi Mustari Mustari Nur Arifah, Alfin NURAENI, RANI Nurazizah, Eka Nurdin, Arif Muhamad Nurherawati Nurhidayah Nurjanah, Sinta Nurlaila, Fitri Pahmi, Syifa Nurul Pebrian, Ripan Prayoga, Cepi Juniar Putri, Dewi Andina Rachmanda, Yudi Setia Ramdani Al Falah Ramdani Al Falah Retno Dyah Pekerti Ridwan Fadilah Rina Madyasari Risa Asti Nur Fadilah Rismalasari, Risma Romansyah, Roni Rosyid, Dede Abdul Satrio, Muhamad Zulfikar Bintang Setia Rachmanda, Yudi Sindi Nopitasari Siti Mutmainah Sri Julianti Syifa Aenun Naja Taupik Akbar Taupik Akbar Titin Titin Tito Pinandita Yudi, Yudi Setia Rachmanda Yulianti, Reva