Analisis Pengaruh Kualitas Laporan Keuangan, Environmental Social; And Governance, Debt Maturity, Kepemilikan Institusional, Dan Diversitas Manajerial Terhadap Efisiensi Investasi Perusahaan Pertambangan Di Bursa Efek Indonesia

Abstract

This study aims to determine and analyse the influence of Analysis of the Effect of Financial Report Quality, Environmental; Social; And Governance, Debt Maturity, Institutional Ownership, And Managerial Diversity on Investment Efficiency of Mining Companies on the Indonesia Stock Exchange. This research is associative with a quantitative approach and the type of data used is secondary data obtained from financial reports published on the Indonesia Stock Exchange website (www.idx.co.id) and related company websites. The population in this study were mining companies totalling 62 companies and the entire population was sampled in this study. The analysis technique used is multiple linear analysis techniques. The results of this study indicate that Financial Statement Quality has a positive and significant effect on Investment Efficiency, Environmental, Social, And Governance has a negative and significant effect on Investment Efficiency, Debt Maturity has a positive and significant effect on Investment Efficiency, Institutional Ownership has a positive and significant effect on Investment Efficiency, and Managerial Diversity has a positive and significant effect on Investment Efficiency.