THE IMPACT OF QUALITY OF FINANCIAL STATEMENTS TOWARDS INVESTMENT EFFICIENCY OF COMPANY IN INDONESIA

SIHOMBING, BELANDINA ANITA SERE (2023) THE IMPACT OF QUALITY OF FINANCIAL STATEMENTS TOWARDS INVESTMENT EFFICIENCY OF COMPANY IN INDONESIA. Other thesis, Politeknik Negri Sriwijaya.

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Abstract

Investment activities must be carried out efficiently so that in the future it will be able to generate beneficial benefits for the company. The factor that can affect investment efficiency is the quality of financial statements. The quality of financial statements must be able to display all information in the company in a relevant and reliable manner so as to cause optimal investment activities. This research aims to analyze the relationship between investment efficiency and the quality of financial statements in manufacturing companies. All variables were analyzed using multiple regression linear analysis. This study research uses data of secondary from manufacturing companies listed on the Indonesia Exchange from 2019 to 2021 by purposive sampling technique. The number of samples in this research is 123 companies. The collected data will be analyzing using IBM SPSS software version 27. The results shows that changes in accounts receivable has a significant positive effect on total investment. However, changes in sales revenue do not affect the total investment. The findings of this study have implications that companies must be able to properly manage financial statements to monitor and motivate management to optimize investment choices.

Item Type: Thesis (Other)
Uncontrolled Keywords: Quality of Financial Statements, Investment Efficiency.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 19 Jun 2024 08:01
Last Modified: 19 Jun 2024 08:01
URI: http://eprints.polsri.ac.id/id/eprint/15075

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