Jurnal Paradigma Akuntansi
Vol. 4 No. 3 (2022): Juli 2022

Pengaruh Financial Reporting Quality, Debt Maturity, Ceo Career Concerns Terhadap Investment Efficiency

Erika Chandra Wijaya (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)
Elsa Imelda (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)



Article Info

Publish Date
30 Jul 2022

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.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...