Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial, Dan Debt Maturity Terhadap Efisiensi Investasi Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023

Abstract

The objectives of this research is to determine the Influence of Independent Board of Commissioners, Managerial Ownership, and Debt Maturity on Investment Efficiency in manufacturing companies in the food and beverage subsector listed on the indonesia stock exchange from 2020 to 2023. The population for this study comprises 61 companies, with a purposive sampling technique resulting in the selection of 56 companies for analysis. The data utilized is secondary, and the data analysis techniques include multiple linear regression tests, F-tests, and t-tests. The research findings indicate that debt maturity has a significant positive influence on investment efficiency. Meanwhile, independent board of commissioners and managerial ownership does not have a influence on investment efficiency.