财务报告质量、债务期限、Ceo职业关注、投资效率

Jurnal Paradigma Akuntansi Pub Date : 2022-07-30 DOI:10.24912/jpa.v4i3.19749

Erika Chandra Wijaya, Elsa Imelda

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摘要

本研究旨在研究2016-2018年印尼证券交易所制造业上市公司财务报告质量、债务期限和ceo职业关注度对投资效率的影响。采用目的抽样法选取样本，有效数据为104家企业，样本数据259份。在Eviews (Econometrical Views) version 11的帮助下，使用多元回归分析的数据处理技术。本研究结果表明，只有财务报告质量对投资效率有显著影响，债务期限和CEO职业关注对投资效率没有显著影响。本研究的含义是需要提高财务报告质量，这将提高投资效率，这将减轻信息不对称，特别是道德风险和逆向选择。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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

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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Jurnal Paradigma Akuntansi

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