Skripsi

PENGARUH KUALITAS AUDIT, KUALITAS PELAPORAN KEUANGAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP EFISIENSI INVESTASI (Studi Empiris pada Perusahaan Manufaktur Subsektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2023)

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This study aims to analyze the effect of audit quality, financial reporting quality, and institutional ownership on investment efficiency in manufacturing companies in the basic materials subsector listed on the Indonesia Stock Exchange during the 2021–2023 period. This research uses a quantitative approach with secondary data obtained from the companies’ annual financial reports. The research sample consists of 65 companies with a total of 195 observations selected using the purposive sampling method. Data analysis was conducted using panel data regression with the assistance of STATA 17 software. The results indicate that audit quality has a positive and significant effect on investment efficiency. Financial reporting quality does not have a significant effect on investment efficiency. Institutional ownership has a negative and significant effect on investment efficiency. Simultaneously, audit quality, financial reporting quality, and institutional ownership have a significant effect on investment efficiency.

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Detail Information

Series Title

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Call Number

T1945382026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xv, 226 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Audit
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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