Jurnal Akuntansi
Vol 22, No 2 (2018): May 2018

Pengaruh konservatisme terhadap efisiensi investasi dan agency cost sebagai variabel moderasi pada perusahaan yang melakukan merger dan akuisisi di asia tenggara

Juliani, Dina (Unknown)
Wardhani, Ratna (Unknown)

Article Info

Publish Date
29 May 2018

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

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Journal Info
Jurnal Akuntansi
Website

Abbrev

EJA

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on ...