Pengaruh Konservatisme Terhadap Efisiensi Investasi Dan Agency Cost Sebagai Variabel Moderasi Pada Perusahaan Yang Melakukan Merger Dan Akuisisi Di Asia Tenggara

Authors

  • Dina Juliani Fakultas Ekonomi dan Bisnis, Universitas Indonesia
  • Ratna Wardhani Fakultas Ekonomi dan Bisnis, Universitas Indonesia

DOI:

https://doi.org/10.24912/ja.v22i2.352
Keywords: conservatism, investment efficiency, agency cost

Abstract

This research aim to exmine the effect conservatisme on investment efficiency and agency cost as moderating variable. This research is conducted on public companies doing megers and acquisitions in Indonesia, Singapore, Malaysia, Vietnam, Philippines and Thailand from 2012-2016. The results show that conservatism has a positive effect on investment efficiency and agency cost strengthens the positive influence of conservatism on investment efficiency

Author Biographies

Dina Juliani, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

dina.juliani@gmail.com

Ratna Wardhani, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

ratnawardhani@gmail.com

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Published

2018-05-29

How to Cite

Dina Juliani, & Ratna Wardhani. (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. https://doi.org/10.24912/ja.v22i2.352

Issue

Vol. 22 No. 2 (2018): May 2018

Section

Articles

License

Copyright (c) 2018 Jurnal Akuntansi

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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License