Performance : Jurnal Bisnis dan Akuntansi
Vol 11 No 1 (2021): Performance : Jurnal Bisnis & Akuntansi

PENGARUH KUALITAS LAPORAN KEUANGAN DAN DEBT MATURITY TERHADAP EFISIENSI INVESTASI DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI: STUDI PADA PERBANKAN GO PUBLIC DI INDONESIA

Dingkorici Akasumbawa, Muhammad Dedat (Unknown)
Haryono, Slamet (Unknown)

Article Info

Publish Date
31 Mar 2021

Abstract

The purpose of this study is to test whether variable quality of financial statements, debt maturity and good corporate governance as moderating the quality of financial statements affect investment efficiency. This study used a panel data model with 40 banking samples going public in Indonesia in 2015-2019. The results showed that the quality of financial statements has a significant positive effect on investment efficiency. Debt maturity shows a positive influence on investment efficiency. However, good corporate governance has no effect in moderating the quality of financial statements with investment efficiency.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Performance : Jurnal Bisnis dan Akuntansi
Website

Abbrev

FEB

Publisher

Universitas Wiraraja Sumenep

Subject

Economics, Econometrics & Finance

Description

PERFORMANCE : Jurnal Bisnis & Akuntansi adalah jurnal yang memberikan wacana keilmuan tentang akuntansi, bisnis dan manajemen secara praktis. Artikel yang dipublikasikan pada jurnal ini meliputi berbagai bahasan dimulai dari hasil kajian khusus, evaluasi kritis sampai dengan penelitian empiris. ...