TY - JOUR
T1 - Pengaruh Konservatisme Terhadap Efisiensi Investasi dan Agency Cost sebagai Variabel Moderasi Pada Perusahaan Yang Melakukan Merger dan Akuisisi di Asia Tenggara
AU - Juliani, Dina
AU - Wardhani, Ratna
PY - 2018/6
Y1 - 2018/6
N2 - 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
AB - 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
KW - Conservatism, Investment Efficiency, Agency Cost
UR - http://ejournal.upi.edu/index.php/aset/article/viewFile/11872/7166
U2 - 10.17509/jaset.v10i1.11872
DO - 10.17509/jaset.v10i1.11872
M3 - Article
SN - 2541-0342
VL - 1
SP - 49
EP - 62
JO - Jurnal ASET (Akuntansi Riset)
JF - Jurnal ASET (Akuntansi Riset)
IS - 10
ER -