Pengaruh Dewan Komisaris, Komite Audit, Tangibilitas, Dan Sustainability Reporting Terhadap Efisiensi Investasi Pada Perusahaan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022

Abstract

This study aims to examine the impact of the board of commissioners, audit committee, tangibility, and sustainability reporting on investment efficiency in consumer goods companies listed on the Indonesia Stock Exchange during the period of 2019-2022. The data used in this research is secondary data obtained from the official website www.idx.co.id of the Indonesia Stock Exchange. The sampling method employed is the census method, meaning all members of the population are selected as the sample. A total of 66 companies were chosen using this method. The data analysis techniques applied in this study include descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the study show that, simultaneously, the board of commissioners, audit committee, tangibility, and sustainability reporting have a positive effect on investment efficiency. The partial test results indicate that the board of commissioners, audit committee, and sustainability reporting have a positive and significant impact, while tangibility does not have a significant effect on investment efficiency.