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PENGARUH KUALITAS INFORMASI AKUNTANSI TERHADAP EFISIENSI INVESTASI DENGAN SPESIALISASI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018)

ABSTRACT

This study aims to analyse the effect of accounting information quality to
efficiency invesment with specialization auditor as a moderation variabel. Control
variable in research cover sales, age of firm and tangibilitas. The object examined
in this study is the manufacturing sector companies listed on thr Indonesia Stock
Exchange in the period 2014-2018.
This type of research is quantitative research. The population of this
research is manufacturing companies listed on thr Indonesia Stock Exchange in the
period 2014-2018. The sample method used was purposive sampling and obtained
a sample of 38 companies. This study uses secondary data obtained from the
company’s annual sample reports obtained throughthe Indonesia Stock Exchange
website (www.idx.co.id). The analytical method used in this study is Moderated
Regression Analysis (MRA) using SPSS 23.
The results of the study show that the accounting information quality
variable has a positive effect on efficiency investasi, while specialization auditor
moderate the relationship between the quality of accounting information with
investment efficiency. Sales and age of firm control variable have no effect on
investment efficiency.

Keywords: accounting information quality, efficiency investment, specialization

auditor, sales, and age of firm.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 IIN p 22
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 99 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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