PENGARUH KONSERVATISME AKUNTANSI, KONSENTRASI KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP EFISIENSI INVESTASI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2016)

PRATIWI, ARISKA (2017) PENGARUH KONSERVATISME AKUNTANSI, KONSENTRASI KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP EFISIENSI INVESTASI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2016). S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT ARISKA PRATIWI. Influence of Accounting Conservatism, Ownership Concentration and Firm Size to Investment Efficiency. Faculty of Economics, Universitas Negeri Jakarat. 2017. This study aims to analyze the influence of accounting conservatism, ownership concentration, and firm size on the efficiency of corporate investment. This study uses secondary data from Indonesia Stock Exchange (IDX) in the form of financial statements of manufacturing companies in 2013-2016. This research data is processed by using Ordinary Least Square (OLS) regression method. The results show that accounting conservatism and firm size have a significant positive effect on investment efficiency. While the concentration of ownership has no effect on investment efficiency. Limitations in this study is the number of samples available in this study limited to 39 manufacturing companies and this study uses only variable accounting conservatism, concentration of ownership and size of the company. Therefore, in the next research is expected to add or use other sector companies besides manufacturing and use independent variable or other proxy because adjusted R square value in this research is still very small and deepen this research because it is rarely done in Indonesia. Keywords: Accounting Conservatism, Ownership Concentration, Firm Size, Investment Efficiency, Fixed Asset Investment

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Diah Armeliza, SE, M.Ak ; Pembimbing II: Yunika Murdayanti, SE, M.Si, M.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Investasi, Manajemen Modal, Kapitalisasi (Management of Investment, Capitalization)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 19 Feb 2018 03:13
Last Modified: 19 Feb 2018 03:13
URI: http://repository.fe.unj.ac.id/id/eprint/3187

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