Pengaruh spesialisasi auditor, maturitas utang, konservatisme Akuntansi, dan kualitas laporan keuangan terhadap efisiensi investasi

Main Article Content

Agitha Rizky Maulina Devi
Agung Praptapa
Yusriyati Nur Farida

Abstract

This study aims to determine the effect of auditor specialization variables, debt maturity, accounting conservatism, and the quality of financial reports on investment efficiency practices in property and real estate sector companies. The investment efficiency measurement model is measured by growth opportunity measurements. This type of research is quantitative, using secondary data in the form of annual reports from property and real estate companies listed on the Indonesia Stock Exchange. The results of this study indicate that the variables of auditor specialization and accounting conservatism have a positive and significant effect on investment efficiency, while the financial report quality variable has a positive but insignificant effect on investment efficiency. In addition, the debt maturity variable has a negative and insignificant effect on investment efficiency for property and real estate companies listed on the Indonesia Stock Exchange.

Article Details

How to Cite
Maulina Devi, A. R. ., Praptapa, A. ., & Farida, Y. N. . (2023). Pengaruh spesialisasi auditor, maturitas utang, konservatisme Akuntansi, dan kualitas laporan keuangan terhadap efisiensi investasi. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(6), 2613–2622. https://doi.org/10.32670/fairvalue.v5i6.2869
Section
Articles

References

Adu-Gyamfi, M. (2016). The bankruptcy of lehman brothers: causes, effects and lessons learnt. Journal of Insurance and Financial Management, 1(4).

Aulia, D., & Siregar, S. V. (2018). Financial reporting quality, debt maturity, and chief executive officer career concerns on investment efficiency. BAR-Brazilian Administration Review, 15.

Dewi, E. K. (2013). Analisis investasi Reksadana sebagai alternatif investasi di masa depan. Jurnal INTEKNA: Informasi Teknik Dan Niaga, 13(3).

Ebrahimi Rad, S. S., Embong, Z., Mohd-Saleh, N., & Jaffar, R. (2016). Financial information quality and investment efficiency: evidence from Malaysia. Asian Academy of Management Journal of Accounting and Finance, 12(1), 129–151.

Elaoud, A., & Jarboui, A. (2017). Auditor specialization, accounting information quality and investment efficiency. Research in International Business and Finance, 42, 616–629.

Ghozali, I. (2016). Application of Multivariete Analysis With Program IBM SPSS 23 (8th Edition). VIII Printing. Semarang : Publishing Agency Diponegoro University.

Gomariz, M. F. C., & Ballesta, J. P. S. (2014). Financial reporting quality, debt maturity and investment efficiency. Journal of Banking & Finance, 40, 494–506.

Handayani, U. T., Siregar, S. V., & Tresnaningsih, E. (2016). Kualitas pelaporan keuangan, mekanisme governance, dan efisiensi investasi. Jurnal Akuntansi Multiparadigma, 7(2), 270–287.

Hartono, J. (2013). Metodologi Penelitian Bisnis: Salah Kaprah dan Pengalaman-Pengalaman. Edisi 6. BPFE. Yogyakarta.

Houcine, A. (2013). Does accounting conservatism affect firm investment efficiency in an emerging market? Evidence from Tunisian context. African Journal of Accounting, Auditing and Finance, 2(3), 209–232.

Jeon, H. J., & Oh, H. M. (2017). Debt maturity and investment efficiency evidence from Korea. Journal of Applied Business Research (JABR), 33(6), 1081–1094.

Juliani, D., & Wardhani, R. (2018). Pengaruh konservatisme terhadap efisiensi investasi dan agency cost sebagai variabel moderasi pada perusahaan yang melakukan merger dan akuisisi di asia tenggara. Jurnal Akuntansi, 22(2), 266–278.

Lara, J. M. G., Osma, B. G., & Penalva, F. (2016). Accounting conservatism and firm investment efficiency. Journal of Accounting and Economics, 61(1), 221–238.

Pravasanti, Y. A. (2018). Pengaruh NPF dan FDR terhadap CAR dan Dampaknya terhadap ROA pada Perbankan Syariah di Indonesia. Jurnal Ilmiah Ekonomi Islam, 4(03), 148–159.

Rahmawati, A., Purwanto, A., & Harto, P. (2017). Analisis hubungan karakteristik sistem informasi perusahaan pada adaptasi akuntansi manajemen dan pengaruh adaptasi akuntansi manajemen terhadap efektivitas informasi akuntansi manajemen. Undip; Fakultas Ekonomika & Bisnis.

Razzaq, N., Rui, Z., & Donghua, Z. (2016). Accounting conservatism alleviates firm’s investment efficiency: An evidence from China. International Journal of Business and Economics Research, 5(4), 85.

Sakti, A. M., & Septiani, A. (2015). Pengaruh kualitas pelaporan keuangan dan jatuh tempo utang terhadap efisiensi investasi. Diponegoro Journal of Accounting, 4(2), 792–801.

Sari, E. V. (2017). OJK: Industri Asuransi Jiwa Merugi Karena Salah Investasi. CNN. Indonesia. https://www.cnnindonesia.com/ekonomi/20170214122845-78-193407/ojk-industri-asuransi-jiwa-merugi-karena-salah-investasi

Sari, L. I. N., & Suaryana, I. (2014). Pengaruh kualitas laporan keuangan pada efisiensi investasi perusahaan pertambangan. E-Jurnal Akuntansi Universitas Udayana, 8(3), 524–537.

Setyawati, L. J. (2015). Kualitas informasi pelaporan keuangan: faktor-faktor penentu dan pengaruhnya terhadap efisiensi investasi. Jurnal Ekonomi Dan Bisnis Airlangga, 25(2), 186–196.

Suaidah, R., & Sebrina, N. (2020). Pengaruh kualitas pelaporan keuangan dan tingkat jatuh tempo utang terhadap efisiensi investasi. Jurnal Eksplorasi Akuntansi, 2(2), 2693–2710.

Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatis dan R&D. PT.Alfabet. Bandung.