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Dina Juliani
Fakultas Ekonomi dan Bisnis, Universitas Indonesia

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Pengaruh Konservatisme Terhadap Efisiensi Investasi Dan Agency Cost Sebagai Variabel Moderasi Pada Perusahaan Yang Melakukan Merger Dan Akuisisi Di Asia Tenggara Dina Juliani; Ratna Wardhani
Jurnal Akuntansi Vol. 22 No. 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i2.352

Abstract

This research aim to exmine the effect conservatisme on investment efficiency and agency cost as moderating variable. This research is conducted on public companies doing megers and acquisitions in Indonesia, Singapore, Malaysia, Vietnam, Philippines and Thailand from 2012-2016. The results show that conservatism has a positive effect on investment efficiency and agency cost strengthens the positive influence of conservatism on investment efficiency