Jurnal Ekonomi dan Bisnis Digital (MINISTAL)
Vol. 3 No. 3 (2024): August 2024

The Effect of Institutional Ownership on Investment Efficiency with Accounting Conservatism as a Mediator in Non-Financial Companies on the Indonesia Stock Exchange

Razki, Cut Danisha (Unknown)
Arfan, Muhammad (Unknown)
Saputra, Mulia (Unknown)

Article Info

Publish Date
26 Sep 2024

Abstract

This study investigates how institutional ownership influences investment efficiency, using accounting conservatism as an intermediary factor, the study examines non-financial firms listed on the Indonesia Stock Exchange for the period from 2018 to 2020. The sample comprises 102 firms chosen via stratified random sampling. Annual report data from the companies were assessed through path analysis, revealing that institutional ownership positively influences accounting conservatism, which in turn positively affects investment efficiency. However, institutional ownership alone does not significantly impact investment efficiency. Accounting conservatism has been shown to mediate the connection between institutional ownership and investment efficiency.

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Journal Info
Jurnal Ekonomi dan Bisnis Digital (MINISTAL)
Website

Abbrev

ministal

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ekonomi dan Bisnis Digital (MINISTAL) is a peer-reviewed journal providing a space for both practitioners and academics for disseminating research results that work in Economic, finance, management, information technology and related fields. MINISTAL provides an outlet for the increasing flow ...