Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR

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

Authors
Andreas Bambang Daryatno, Linda Santioso
Corresponding Author
Andreas Bambang Daryatno
Available Online 29 June 2020.
DOI
https://doi.org/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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Volume Title
Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR
Series
Advances in Economics, Business and Management Research
Publication Date
29 June 2020
ISBN
10.2991/aebmr.k.200626.043
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.200626.043How to use a DOI?
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/).

Cite this article

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  - https://doi.org/10.2991/aebmr.k.200626.043
ID  - Daryatno2020
ER  -