The Influence of Accounting Conservatism, Leverage, Growth Opportunities, Cash and Liquidity on Corporate Investment Among Manufacturing Companies Listed on Indonesia Stock Exchange

DOI

10.2991/aebmr.k.200626.043How to use a DOI?

Keywords

Corporate Investment, Accounting Conservatism, Leverage, Growth Opportunities, Cash and Liquidity

Abstract

This study aimed to provide empirical evidence on the influence of Accounting Conservatism, Leverage, Growth Opportunities and Cash and Liquidity on Corporate Investment. The object of this research used was manufacturing companies listed on Indonesia Stock Exchange (IDX) in 2014-2016. Samples were obtained by using purposive sampling method consisting of 168 samples of manufacturing companies. Data analysis used Structural Equation Model (SEM) with Lisrel 8.8 software. The results of this study indicated that Accounting Conservatism, Leverage, Growth Opportunities, and Cash and Liquidity had no influence on Corporate Investment.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Andreas Bambang Daryatno
AU  - Linda Santioso
PY  - 2020
DA  - 2020/06/29
TI  - The Influence of Accounting Conservatism, Leverage, Growth Opportunities, Cash and Liquidity on Corporate Investment Among Manufacturing Companies Listed on Indonesia Stock Exchange
BT  - Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR
PB  - Atlantis Press
SP  - 237
EP  - 245
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200626.043
DO  - 10.2991/aebmr.k.200626.043
ID  - Daryatno2020
ER  -