Pengaruh Kualitas Laba Akuntansi Dan Maturitas Utang Terhadap Efisiensi Investasi Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia

Nasution, Sela (2018) Pengaruh Kualitas Laba Akuntansi Dan Maturitas Utang Terhadap Efisiensi Investasi Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to examine the effect of accounting earnings quality and debt maturity on investment efficiency in property and real estate companies listed on Indonesian stock exchange in 2015-2016. The analysis technique used is multiple regression. The result of the analysis show that the quality of accounting earnings has an effect on investment efficiency, while debt maturity has no effect on investment efficiency. So, it can be concluded that property and real estate companies that get consistent or increased profit so that the company can achieve efficient investment. While the variable debt maturity in this study shows no effect because with the condition of the company that has good earnings quality, the company can overcome the underinvestment conditions experienced. So that the use of shortterm debt (debt maturity) does not have a significant effect on investment efficiency.

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