Analisis Pengaruh Jatuh Tempo Utang, Kepemilikan Institusional, Aset Tetap, Dan Konservatisme Akuntansi Terhadap Efisiensi Investasi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2022

Abstract

The purpose of this study is to analysis and determine the effect of debt maturity, institusional ownership, tangible asset and accounting conservatism on investment efficiency in mining companies listed on the Indonesia Stock Exchange in 2018-2022. This study has a population of 62 companies. The sampling technique used was purposive sampling to obtain 10 mining companies to be studied. The type of data used is secondary data and the data analysis technique used is a multiple linear regression test with software SPSS 25. The results of this study partially indicate that debt maturity, institusional ownership no effect on investment efficiency. Tangible asset has a positive and significant effect on investment efficiency, meanwhile accounting conservatism has a negative and significant effect on investment efficiency. Simultaneously debt maturity, institusional ownership, tangible asset and accounting conservatism all have an effect and significant on investment efficiency.