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
| Published by | Universitas Tarumanagara |
| Journal Name | Jurnal Akuntansi |
| Contact Phone | +625655508-9 |
| Contact Name | https://ecojoin.org/index.php/EJA |
| Contact Email | submisipaper@fe.untar.ac.id |
| Location | Kota adm. jakarta barat, Dki jakarta INDONESIA |
| Website | EJA| https://ecojoin.org/index.php/EJA| |
| ISSN | ISSN : 14103591, EISSN : 25498800, DOI : 10.24912, |
| Core Subject | Economy, |
| Meta Subject | Economics, Econometrics & Finance, |
| Meta Desc | Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies |
| Penulis | Juliani, Dina , Wardhani, Ratna |
| Publisher Article | Fakultas Ekonomi dan Bisnis Universitas Tarumanagara |
| Subtitle Article | Jurnal Akuntansi Vol 22, No 2 (2018): May 2018 |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | https://ecojoin.org/index.php/… |
| DOI | https://doi.org/10.24912/ja.v22i2.3… |
| DOI Number | DOI: 10.24912/ja.v22i2.352 |
| Download Article [1] | https://ecojoin.org/index.php/EJA/articl… |
| Download Article [2] | http://download.garuda.ristekdikti.go.id… |
Informasi yang terkait dengan Pengaruh konservatisme terhadap efisiensi investasi dan agency cost sebagai variabel moderasi pada perusahaan yang melakukan merger dan akuisisi di asia tenggara
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