Zahiroh, Alfiyyah Ulfah and Nurhadianto, Toni (2022) PENGARUH KUALITAS INFORMASI AKUNTANSI TERHADAP EFISIENSI INVESTASI DENGAN VARIABEL KEPEMILIKAN KELUARGA SEBAGAI VARIABEL MODERASI. Skripsi thesis, Institut Informatika dan Bisnis Darmajaya.
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Abstract
This study aims to examine the effect of quality accounting information on investment efficiency with family ownership as a moderation variable. The researchers used a purposive sampling method. The research sample used 134 companies with the following criteria: all manufacturing companies in Indonesia listed on IDX that published annual reports and already audited from 2018 to 2020. In testing the hypotheses, multiple linear regression analysis was employed. The result of the research proves that the quality of accounting information can affect investment efficiency positively, but after the research adds the family ownership variable as a moderation variable, the family ownership does not affect the relationship. This study adds literature on the quality of accounting information, investment efficiency, and family ownership in the manufacturing companies of the country context. The limitation of this research about the sample is so short and does not examine the effect on over- and under-investment conditions. Keywords: Efficiency Invesment, Quality of Accounting Information, Family Ownership.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | 300 Ilmu Ilmu Sosial > 330 Ilmu Ekonomi eSkripsi |
| Divisions: | Skripsi/TA & PKPM/KP - Fakultas Ekonomi Bisnis > Prodi Akuntansi |
| Depositing User: | Ms Alfiyyah Ulfah Zahiroh |
| Date Deposited: | 15 Aug 2022 09:04 |
| Last Modified: | 15 Aug 2022 09:04 |
| URI: | http://repo.darmajaya.ac.id/id/eprint/8044 |
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