PENGARUH KONSERVATISME TERHADAP EFISIENSI INVESTASI DAN AGENCY COST SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG MELAKUKAN MERGER DAN AKUISISI DI ASIA TENGGARA

Abstract: This research aim to exmine the effect conservatisme on investment efficiency and agency cost as a moderating variable. This research is conducted on public companies doing mergers and acquisitions in Indonesia, Singapore, Malaysia, Vietnam, Philippines and Thailand from 2012-2016. The res...

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Bibliographic Details
Main Authors: Dina Juliani, Ratna Wardhani
Format: Article
Language:Indonesian
Published: Program Studi Akuntansi 2018-07-01
Series:Jurnal ASET (Akuntansi Riset)
Online Access:https://ejournal.upi.edu/index.php/aset/article/view/11872