juliyanti, Juliyanti (2024) Pengaruh Kualitas Laporan Keuangan, Konservatisme Akuntansi, Dan DEBT MATURITY Terhadap Efisiensi Investasi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022. Diploma thesis, Universitas Islam Indragiri.
![[thumbnail of 102201010012-JULIYANTI-00-Awal.pdf]](http://repository.unisi.ac.id/style/images/fileicons/text.png "102201010012-JULIYANTI-00-Awal.pdf") |
Text
102201010012-JULIYANTI-00-Awal.pdf Download (190kB) |
|
Text
102201010012-JULIYANTI-01-Bab1.pdf Download (188kB) |
|
Text
102201010012-JULIYANTI-02-Bab2.pdf Restricted to Repository staff only Download (212kB) |
|
Text
102201010012-JULIYANTI-03-Bab3.pdf Restricted to Repository staff only Download (204kB) |
|
Text
102201010012-JULIYANTI-04-Bab4.pdf Restricted to Repository staff only Download (522kB) |
|
Text
102201010012-JULIYANTI-05-Bab5.pdf Download (69kB) |
|
Text
102201010012-JULIYANTI-06-Akhir.pdf Download (1MB) |
Abstract
Investment efficiency is the management of investment activities, the company tries to allocate a number of resources to achieve optimum investment and this investment is beneficial for the company. This research aims to determine and obtain empirical evidence of the influence of financial report quality, accounting conservatism and debt maturity on investment efficiency in mining companies listed on the Indonesian Stock Exchange. This research is quantitative research. The type of data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The population of this research is all mining companies listed on the Indonesia Stock Exchange for the 2019-2022 period, while the sample in this research was determined using the purposive sampling method. The sample in this study was 21 companies with a total period of 4 years so that the total sample was 84 companies. The analysis technique used in this research is Multiple Linear Regression with the help of the SPSS version 26 program. The results of this research show that partially the Quality of Financial Reports has no effect on Investment Efficiency in Mining Companies on the Indonesian Stock Exchange. Accounting Conservatism influences Investment Efficiency in Mining Companies on the Indonesian Stock Exchange. Debt Maturity influences Investment Efficiency in Mining Companies on the Indonesian Stock Exchange. the variables Financial Report Quality, Accounting Conservatism, and Debt Maturity, simultaneously influence Investment Efficiency in Mining Companies listed on the Indonesia Stock Exchange in 2019-2022.
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | Quality of Financial Reports, Accounting Conservatism, Debt Maturity Investment Efficiency |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Resti Dwi Monica |
| Date Deposited: | 10 Jun 2025 08:15 |
| Last Modified: | 10 Jun 2025 08:15 |
| URI: | http://repository.unisi.ac.id/id/eprint/535 |
Actions (login required)
 |
View Item |