Erika Chandra Wijaya
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta

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Pengaruh Financial Reporting Quality, Debt Maturity, Ceo Career Concerns Terhadap Investment Efficiency Erika Chandra Wijaya; Elsa Imelda
Jurnal Paradigma Akuntansi Vol. 4 No. 3 (2022): Juli 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i3.19749

Abstract

This research aims the effect of financial reporting quality, debt maturity, and CEOcareer concerns on investment efficiency on manufacturing industry listed on the IndonesiaStock Exchange during 2016-2018. Sample was selected using purposive sampling methodand the valid data was104 companies with 259 samples data. Data processing techniquesusing multiple regression analysis with helped by Eviews (Econometrical Views) version 11.The results of this study indicate only financial reporting quality have a significant influenceon investment efficiency, debt maturity and CEO career concerns have not a significantinfluence on investment efficiency. The implication of this study is the need to increasefinancial reporting quality that will increase investment efficiency which will mitigateinformation asymmetry in particular moral hazard and adverse selection.