Pengaruh Konservatisme Terhadap Efisiensi Investasi dan Agency Cost sebagai Variabel Moderasi Pada Perusahaan Yang Melakukan Merger dan Akuisisi di Asia Tenggara

Dina Juliani, Ratna Wardhani

Research output: Contribution to journalArticlepeer-review


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
Original languageIndonesian
Pages (from-to)49-62
JournalJurnal ASET (Akuntansi Riset)
Issue number10
Publication statusPublished - Jun 2018


  • Conservatism, Investment Efficiency, Agency Cost

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