SKRIPSI AKS
PENGARUH KONSERVATISME AKUNTANSI, GENDER CEO DAN TATA KELOLA TERHADAP EFISIENSI INVESTASI
ABSTRACT This study aims to analyze the effect of foreign ownership, financial statement quality, and political connections on the investment efficiency of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The data in this study used data collection techniques in the form of documentation methods. The sample in this study was 44 with observation data of 132 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sampling technique in this study used a purposive sampling technique. The data analysis used in this study is panel data regression analysis. Based on data analysis carried out using panel data regression analysis, it showsthat the conservatism variable has a positive effect on investment efficiency, while CEO Gender, Board of Commissioners Size, and Audit Comitte Size have no Effect on the investment efficiency of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020. Keywords: Investment Efficiency, Foreign Ownership, Financial Statement Quality, and Political Connections.
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