Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Akuntansi dan Teknologi Informasi
Adinda Febiyanti
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
Trends in corporate financial strategies: Analyzing investment efficiency among listed Indonesian companies Adinda Febiyanti; Lintang Venusita
Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i2.6604

Abstract

The main objective of this study is to investigate the impact of conservatism, debt maturity, and debt covenants on investment efficiency in Indonesian firms, with a focus on the food and staples retail and food and beverage sub-sectors. This study aims to address information asymmetry between agents and principals, using agency theory as the theoretical framework. A quantitative approach is used using secondary data sourced from financial reports available on the IDX website and company websites. This study took a sample of 329 companies using non-probability sampling technique. Data processing using linear regression method. The results show that conservatism significantly improves investment efficiency, while debt maturity and debt covenants do not show a significant effect. This study underscores the importance of conservative financial reporting practices in improving investment efficiency in the Indonesian corporate sector.
Co-Authors Lintang Venusita