Pengaruh Kepemilikan Asing, Maturitas Utang, Tangibilitas, Ukuran Perusahaan, dan Komite Audit, terhadap Efisiensi Investasi pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di BEI Tahun 2019-2022

Abstract

This study aims to analyze the effect of foreign ownership, debt maturity, tangibility, firm size, and audit committe on investment efficiency in manufacturing companies in the consumer goods industry sector that listed in the BEI for year 2019-2022. The type of this research is casual research, which uses population data from manufacturing companies in the consumer goods industry sector that listed in the BEI for year 2019-2022. The population in this study are manufacturing companies in the consumer goods industry sector that listed in the BEI for year 2019-2022 with a number of 54 companies. The sampling method used purposive sampling technique and acquired 19 companies with 72 units of analysis. The results of this research show that simultaneously foreign ownerhsip, debt maturity, tangibility, firm size, and audit commitee have a significant influence on investment efficiency. Partially, foreign ownership and tangibility has a positive and significant influence on investment efficiency, debt maturity firm size and audit commitee has no influence on investment efficiency.