Kualitas Pelaporan Keuangan, Diversitas Manajerial dan Efisiensi Investasi
DOI:
https://doi.org/10.35384/jemp.v3i2.202Keywords:
efisiensi investasi, kualitas pelaporan keuangan, keragaman manajemenAbstract
Tujuan dari penelitian ini adalah untuk menguji dan menganalisis hubungan antara variabel independen kualitas pelaporan keuangan, keragaman manajemen (jenis kelamin dan latar belakang pendidikan) efisiensi abstrak investasi perusahaan. Pengambilan sampel ditentukan dengan menggunakan metode pur-posive sampling yang terdaftar di Bursa Efek Indonesia yang terdiri dari 37 perusahaan industri barang konsumsi. Data diperoleh sebagai data sekunder berupa laporan keuangan tahun anggaran 2011-2015. Alat analisis dalam penelitian ini menggunakan analisis regresi linier berganda, hipotesis didasarkan pada penelitian sebelumnya dengan topik serupa dan teori pendukung lainnya. Hasil dari penelitian ini menun-jukkan bahwa kualitas pelaporan keuangan tidak berhubungan secara signifikan dengan efisiensi investasi perusahaan, keragaman jenis kelamin tidak berhubungan secara signifikan dengan efisiensi investasi perus-ahaan, dan keragaman latar belakang pendidikan berhubungan positif dan signifikan dengan efisiensi in-vestasi perusahaan.References
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