Efisiensi Investasi Perusahaan Barang Konsumsi di Indonesia: Kualitas Laporan Keuangan dan Kecurangan dalam Akuntansi
DOI:
https://doi.org/10.21009/wahana.17.011Keywords:
Efisiensi Investasi, Kualitas Laporan Keuangan, Kecurangan AkuntansiAbstract
Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh kualitas laporan keuangan dan kecurangan dalam akuntansi terhadap efisiensi investasi. Penelitian ini menggunakan data sekunder dari laporan keuangan yang diperoleh dari situs www.idx.co.id untuk perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Dengan metode purposive sampling dihasilkan 129 sampel perusahaan. Pengujian menggunakan uji regresi berganda pada data panel. Hasil penelitian ini menunjukkan bahwa kualitas laporan keuangan berpengaruh negatif terhadap efisiensi investasi dan kecurangan dalam akuntansi tidak memiliki pengaruh terhadap efisiensi investasi. Penelitian ini mengindikasikan investor dan pemerintah untuk mendorong pengawasan melalui analisis dan pembuatan kebijakan pada beberapa lembaga seperti pada Otoritas Jasa Keuangan (OJK) untuk bisa memantau penyelenggaraan sistem pengaturan dan pengawasan pada seluruh kegiatan di dalam sektor jasa keuangan dalam kaitannya dengan menjaga kualitas laporan keuangan dan menanggulangi investasi ilegal, serta pada BKPM untuk membuat kebijakan, menciptakan lingkungan yang kondusif dalam kegiatan pasar modal dan perlindungan bagi investor.
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Assad, N. F., & Alshurideh, M. T. (2020). Financial Reporting Quality, Audit Quality, and Investment Efficiency: Evidence GCG Economies. 11(3), 194–208. https://doi.org/10.4108/eai.21-11-2018.2282299.
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Azani, P. K., Rahman, A., &Yohana, D. (2019). Financial Reporting Quality , Debt Maturity and Investment Efficiency in Companies Listed on the Warsaw Stock Exchange in 2015-2017. Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia, 82(9), 249–259. https://doi.org/10.18276/frfu.2016.4.82/2-20
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Bzeouich, B., Lakhal, F., & Dammak, N. (2019). Earnings Management and Corporate Investment Efficiency: Does the Board of Directors Matter? Journal of Financial Reporting and Accounting, 17(4), 650–670. https://doi.org/10.1108/JFRA-06-2018-0044
Denziana, A. (2015). The Effect of Audit Committee Quality and Internal Auditor Objectivity on the Prevention of Fraudulent Financial Reporting and the Impact on Financial Reporting Quality (A Survey on State-Owned company in Indonesia). International Journal of Monetary Economics and Finance, 8(2), 213–227. https://doi.org/10.1504/IJMEF.2015.070784.
Deva, B., & Machdar, N. M. (2017). Pengaruh Manajemen Laba Akrual dan Manajemen Laba Riil Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Pemoderasi. https://dspace.uii.ac.id/handle/123456789/8287.
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Firmansyah, A., & Triastie, G. A. (2020). The role of Corporate Governance in Emerging Market: Tax Avoidance, Corporate Social Responsibility Disclosures, Risk Disclosures, and Investment Efficiency. Journal of Governance and Regulation, 9(3), 8–26. https://doi.org/10.22495/jgrv9i3art1.
Fonseka, M., Samarakoon, L. P., Tian, G. L., & Seng, R. (2021). The Impact of Social Trust and State Ownership on Investment Efficiency of Chinese firms. Journal of International Financial Markets, Institutions and Money, 74, 1–28. https://doi.org/10.1016/j.intfin.2021.101394.
Gomariz, M. F. C., & Ballesta, J. P. S. (2013). Financial reporting quality, debt maturity and investment efficiency. Journal of Banking and Finance, 40(1), 494–506. https://doi.org/10.1016/j.jbankfin.2013.07.013.
Gusmawan, F., & Novita, N. (2017). Kualitas Pelaporan Keuangan, Diversitas Manajerial dan Efisiensi Investasi. Jurnal Ekonomi, Manajemen dan Perbankan, 3(2), 56–66.
Hidayat, S. B. D., & Mardijuwono, A. W. (2021). The Effect of Accounting Information Quality on Investment Efficiency with Auditor Specialization as Moderating Variables. Review of International Geographical Education Online, 11(4), 320–329. https://doi.org/10.33403/rigeo.800649.
Hołda, A. (2020). Using the Beneish M-score model: Evidence from Non-financial Companies Listed on the Warsaw Stock Exchange. Investment Management and Financial Innovations, 17(4), 389–401. https://doi.org/10.21511/imfi.17(4).2020.33.
Houcine, A., & Kolsi, M. C. (2017). The Effect of Financial Reporting Quality on Corporate Investment Efficiency: Evidence from the Tunisian Stock Market. Research in International Business and Finance, 1–34. https://doi.org/10.1016/j.ribaf.2017.07.066.
Hung, D. N., Van, V. T. T., & Phuong, N. T. T. (2020). Impacts of earnings quality and debt maturity on investment efficiency: Study case in Vietnam. International Journal of Financial Research, 11(4), 421–431. https://doi.org/10.5430/ijfr.v11n4p421.
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior Agency Costs and Ownership Structure. Financial Economics, 3, 305–360. https://doi.org/10.1177/0018726718812602.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance Matched Discretionary Accrual Measures. Journal of Accounting and Economics, 39(1), 163–197. https://doi.org/10.1016/j.jacceco.2004.11.002.
Kurniawansyah, D. (2018). Apakah Manajemen Laba Termasuk Kecurangan ? : Analisis Literatur. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 3(1), 341–356. https://doi.org/10.31093/jraba.v3i1.97.
Lai, S. M., & Liu, C. L. (2017). Management Characteristics and Corporate Investment Efficiency. Asia-Pacific Journal of Accounting and Economics. https://doi.org/10.1080/16081625.2016.1266270.
Manik, T. (2020). Analisis Pengaruh Pencegahan Kecurangan Akuntansi Terhadap Kualitas Laporan Keuangan Dengan Tata Kelola Pemerintahan Daerah sebagai Variabel Pemoderasi. Jurnal Ilmiah Akuntansi Dan Finansial Indonesia, 3(2), 49–62. https://doi.org/10.31629/jiafi.v3i2.2229.
Nugroho, A. H. D., Alfasadun, Ardinata, M., & Ambarsari, R. Y. (2021). The Effectiveness of Pentagon Fraud in Detecting Fraudulent Financial Reporting: Usingthe Beneish Model in Manufacturing Companies on the Indonesia Stock Exchange. Proceedings of the 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020), 169, 389–394. https://doi.org/10.2991/aebmr.k.210311.078.
Nurhayati, & Muniarty, P. (2018). Pengaruh Sistem Pengendalian Internal dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi serta Dampaknya Terhadap Kualitas Laporan Keuangan. Valid Jurnal Ilmiah, 15(2), 125–135. http://journal.stieamm.ac.id/index.php/valid/article/view/33.
Rad, S. S. E., Embong, Z., Mohd-Saleh, N., & Jaffar, R. (2016). Financial Information Quality and Investment Efficiency: Evidence from Malaysia. Asian Academy of Management Journal of Accounting and Finance, 12(1), 129–151.
Sakti, A. M., & Septiani, A. (2015). Pengaruh Kualitas Pelaporan Keuangan dan Jatuh Tempo Utang Terhadap Efisiensi Investasi. 4, 1–10.Saputra, A. A. D., & Wardhani, R. (2017). Pengaruh efektivitas dewan komisaris, komite audit dan kepemilikan institusional terhadap Efisiensi Investasi. Jurnal Akuntansi & Auditing Indonesia, 21(1), 24–36. https://doi.org/10.20885/jaai.vol21.iss1.art3
Saputri, U. T. (2020). Kualitas Informasi Akuntansi Koneksi Politik dan Efisiensi Investasi. Angewandte Chemie International Edition, 6(11), 951–952., 3(2), 28–36.Septriyani, Y., & Handayani, D. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. Jurnal Akuntansi, Keuangan dan Bisnis, 11(1), 11–23. http://jurnal.pcr.ac.id.
Shahzad, F., Rehman, I. U., Hanif, W., Asim, G. A., & Baig, M. H. (2019). The Influence of Financial Reporting Quality and Audit Quality on Investment Efficiency: Evidence from Pakistan. International Journal of Accounting and Information Management, 27(4), 600–614. https://doi.org/10.1108/IJAIM-08-2018-0097.
Shuraki, M. G., Pourheidari, O., & Azizkhani, M. (2020). Accounting Comparability, Financial Reporting Quality and Audit Opinions: Evidence from Iran. Asian Review of Accounting, 29(1), 42–60. https://doi.org/10.1108/ARA-06-2020-0087.
Simanungkalit, E. R. (2017). Pengaruh Tata Kelola Perusahaan dan Struktur Kepemilikan Terhadap Efisiensi Investasi Perusahaan. Jurnal Akuntansi Bisnis, 15(2), 179–199.
Sitorus, R. R., & Murwaningsari, E. (2019). Do Quality of Financial Reporting and Tax Incentives Effect on Corporate Investment Efficiency with Good Corporate Governance as Moderating Variables? Journal of Accounting, Business and Finance Research, 6(1), 27–35. https://doi.org/10.20448/2002.61.27.35.
Tran, Q. T. (2020). Foreign Ownership and Investment Efficiency: New Evidence from An emerging Market. International Journal of Emerging Markets, 15(6), 1185–1199. https://doi.org/10.1108/IJOEM-07-2019-0573.
Umiyati, I., & Riyanto, R. (2019). Financial Statement Quality and Investment Efficiency. Accruals, 3(1), 131–138. https://doi.org/10.35310/accruals.v3i1.45.
Utomo, L. P. (2018). Kecurangan dalam Laporan Keuangan “Menguji Teori Froud Triangle.” Jurnal Akuntansi dan Pajak, 19(1), 77. https://doi.org/10.29040/jap.v19i1.241Wasita, A. (2020). "Sektor "Consumer Good" Jadi Idola Investor Saham Saat Pandemi" Antara, 2 September 2020, https://www.antaranews.com/berita/1701454/sektor-consumer-good-jadi-idola-investor-saham-saat-pandemi.
Yesiariani, M., & Rahayu,I. (2017). Jurnal Akuntansi & Auditing Indonesia Deteksi Financial Statement Fraud : Pengujian dengan Fraud Diamond. 21(1).
Zulzilawati, & Wahyuni, N. (2021). Beneish Ratio Index sebagai Alat Deteksi Kecurangan Laporan Keuangan pada Perusahaan Manufaktur. Jurnal Akuntansi (e-Journal), 12(2), 181–193.
Adiputra, I. M. P., Utama, S., & Siregor, S. V. N. (2017). Kualitas Laporan Keuangan dan Pengendalian Internal, Terhadap Efisiensi Investasi.EKUITAS (Jurnal Ekonomi dan Keuangan), 2(3), 293–312. https://doi.org/10.24034/j25485024.y2018.v2.i3.3965
Angela, W., & Aryancana, R. (2017). The Effect of Financial Reporting Quality on Financing and Investment. Etikonomi, 16(1), 81–92. https://doi.org/10.15408/etk.v16i1.4600.
Alfia, F. S. D., & Anwar, S. (2021). Pengaruh Earnings Management Sebagai Perantara Fraud Pentagon Terhadap Pendeteksian Fraudulent Financial Reporting. Prosiding Seminar Nasional Akuntansi, 1(1), 497–505.
Assad, N. F., & Alshurideh, M. T. (2020). Financial Reporting Quality, Audit Quality, and Investment Efficiency: Evidence GCG Economies. 11(3), 194–208. https://doi.org/10.4108/eai.21-11-2018.2282299.
Aulia, D., & Siregar, S. V. (2018). Financial Reporting Quality, Debt Maturity, and Chief Executive Officer Career Concerns on Investment Efficiency. BAR -Brazilian Administration Review, 15(2), 1–16. https://doi.org/10.1590/1807-7692bar2018170120
Azani, P. K., Rahman, A., &Yohana, D. (2019). Financial Reporting Quality , Debt Maturity and Investment Efficiency in Companies Listed on the Warsaw Stock Exchange in 2015-2017. Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia, 82(9), 249–259. https://doi.org/10.18276/frfu.2016.4.82/2-20
Beneish, M. D. (1999). The Detection of Earnings Manipulation. Financial Analysts Journal, 55(5), 24–36. https://doi.org/10.2469/faj.v55.n5.2296.Biddle, G. C., Hilary, G., & Verdi, R. S. (2009). How Does Financial Reporting Quality Relate to Investment Efficiency? Journal of Accounting and Economics, 48(2–3), 112–131. https://doi.org/10.1016/j.jacceco.2009.09.001.
Bzeouich, B., Lakhal, F., & Dammak, N. (2019). Earnings Management and Corporate Investment Efficiency: Does the Board of Directors Matter? Journal of Financial Reporting and Accounting, 17(4), 650–670. https://doi.org/10.1108/JFRA-06-2018-0044
Denziana, A. (2015). The Effect of Audit Committee Quality and Internal Auditor Objectivity on the Prevention of Fraudulent Financial Reporting and the Impact on Financial Reporting Quality (A Survey on State-Owned company in Indonesia). International Journal of Monetary Economics and Finance, 8(2), 213–227. https://doi.org/10.1504/IJMEF.2015.070784.
Deva, B., & Machdar, N. M. (2017). Pengaruh Manajemen Laba Akrual dan Manajemen Laba Riil Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Pemoderasi. https://dspace.uii.ac.id/handle/123456789/8287.
Dingkorici Akasumbawa, M. D., & Haryono, S. (2021). Pengaruh Kualitas Laporan Keuangan dan Debt Maturity Terhadap Efisiensi Investasi Dengan Good Corporate Governance sebagai Variabel Moderasi: Studi pada Perbankan Go Public Di Indonesia. PERFORMANCE: Jurnal Bisnis & Akuntansi, 11(1), 28–42. https://doi.org/10.24929/feb.v11i1.1320.
Elaoud, A., & Jarboui, A. (2017). Auditor specialization, accounting information quality and investment efficiency. Research in International Business and Finance, 42(July), 616–629. https://doi.org/10.1016/j.ribaf.2017.07.006.Elena, M. “Kementerian PPN/Bappenas Targetkan ICOR Turun Jadi 6,24 di 2022” Bisnis.com, 29 April 2021, https://ekonomi.bisnis.com/read/20210429/9/1388092/kementerian-ppnbappenas-targetkan-icor-turun-jadi-624-di-2022.
Euromonitor International (2021). Real GDP Growth: Euromonitor International from National Statistics/Eurostat/OECD/UN/International Monetary Fund (IMF), World Economic Outlook (WEO). Economies and Consumers Annual Data Historical.
Fajriani, A., Wijaya, S. Y., & Widyastuti, S. (2021). Determinasi Efisiensi Investasi. Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi, 2, 1541–1554.Farmashinta, P., & Yudowati, S. P. (2019). Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan (Studi pada Sektor Industri Barang Konsumsi yang Terdaftar Di BEI Periode 2015-2017). Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi, 3(9), 349–363.
Firmansyah, A., & Triastie, G. A. (2020). The role of Corporate Governance in Emerging Market: Tax Avoidance, Corporate Social Responsibility Disclosures, Risk Disclosures, and Investment Efficiency. Journal of Governance and Regulation, 9(3), 8–26. https://doi.org/10.22495/jgrv9i3art1.
Fonseka, M., Samarakoon, L. P., Tian, G. L., & Seng, R. (2021). The Impact of Social Trust and State Ownership on Investment Efficiency of Chinese firms. Journal of International Financial Markets, Institutions and Money, 74, 1–28. https://doi.org/10.1016/j.intfin.2021.101394.
Gomariz, M. F. C., & Ballesta, J. P. S. (2013). Financial reporting quality, debt maturity and investment efficiency. Journal of Banking and Finance, 40(1), 494–506. https://doi.org/10.1016/j.jbankfin.2013.07.013.
Gusmawan, F., & Novita, N. (2017). Kualitas Pelaporan Keuangan, Diversitas Manajerial dan Efisiensi Investasi. Jurnal Ekonomi, Manajemen dan Perbankan, 3(2), 56–66.
Hidayat, S. B. D., & Mardijuwono, A. W. (2021). The Effect of Accounting Information Quality on Investment Efficiency with Auditor Specialization as Moderating Variables. Review of International Geographical Education Online, 11(4), 320–329. https://doi.org/10.33403/rigeo.800649.
Hołda, A. (2020). Using the Beneish M-score model: Evidence from Non-financial Companies Listed on the Warsaw Stock Exchange. Investment Management and Financial Innovations, 17(4), 389–401. https://doi.org/10.21511/imfi.17(4).2020.33.
Houcine, A., & Kolsi, M. C. (2017). The Effect of Financial Reporting Quality on Corporate Investment Efficiency: Evidence from the Tunisian Stock Market. Research in International Business and Finance, 1–34. https://doi.org/10.1016/j.ribaf.2017.07.066.
Hung, D. N., Van, V. T. T., & Phuong, N. T. T. (2020). Impacts of earnings quality and debt maturity on investment efficiency: Study case in Vietnam. International Journal of Financial Research, 11(4), 421–431. https://doi.org/10.5430/ijfr.v11n4p421.
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior Agency Costs and Ownership Structure. Financial Economics, 3, 305–360. https://doi.org/10.1177/0018726718812602.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance Matched Discretionary Accrual Measures. Journal of Accounting and Economics, 39(1), 163–197. https://doi.org/10.1016/j.jacceco.2004.11.002.
Kurniawansyah, D. (2018). Apakah Manajemen Laba Termasuk Kecurangan ? : Analisis Literatur. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 3(1), 341–356. https://doi.org/10.31093/jraba.v3i1.97.
Lai, S. M., & Liu, C. L. (2017). Management Characteristics and Corporate Investment Efficiency. Asia-Pacific Journal of Accounting and Economics. https://doi.org/10.1080/16081625.2016.1266270.
Manik, T. (2020). Analisis Pengaruh Pencegahan Kecurangan Akuntansi Terhadap Kualitas Laporan Keuangan Dengan Tata Kelola Pemerintahan Daerah sebagai Variabel Pemoderasi. Jurnal Ilmiah Akuntansi Dan Finansial Indonesia, 3(2), 49–62. https://doi.org/10.31629/jiafi.v3i2.2229.
Nugroho, A. H. D., Alfasadun, Ardinata, M., & Ambarsari, R. Y. (2021). The Effectiveness of Pentagon Fraud in Detecting Fraudulent Financial Reporting: Usingthe Beneish Model in Manufacturing Companies on the Indonesia Stock Exchange. Proceedings of the 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020), 169, 389–394. https://doi.org/10.2991/aebmr.k.210311.078.
Nurhayati, & Muniarty, P. (2018). Pengaruh Sistem Pengendalian Internal dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi serta Dampaknya Terhadap Kualitas Laporan Keuangan. Valid Jurnal Ilmiah, 15(2), 125–135. http://journal.stieamm.ac.id/index.php/valid/article/view/33.
Rad, S. S. E., Embong, Z., Mohd-Saleh, N., & Jaffar, R. (2016). Financial Information Quality and Investment Efficiency: Evidence from Malaysia. Asian Academy of Management Journal of Accounting and Finance, 12(1), 129–151.
Sakti, A. M., & Septiani, A. (2015). Pengaruh Kualitas Pelaporan Keuangan dan Jatuh Tempo Utang Terhadap Efisiensi Investasi. 4, 1–10.Saputra, A. A. D., & Wardhani, R. (2017). Pengaruh efektivitas dewan komisaris, komite audit dan kepemilikan institusional terhadap Efisiensi Investasi. Jurnal Akuntansi & Auditing Indonesia, 21(1), 24–36. https://doi.org/10.20885/jaai.vol21.iss1.art3
Saputri, U. T. (2020). Kualitas Informasi Akuntansi Koneksi Politik dan Efisiensi Investasi. Angewandte Chemie International Edition, 6(11), 951–952., 3(2), 28–36.Septriyani, Y., & Handayani, D. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. Jurnal Akuntansi, Keuangan dan Bisnis, 11(1), 11–23. http://jurnal.pcr.ac.id.
Shahzad, F., Rehman, I. U., Hanif, W., Asim, G. A., & Baig, M. H. (2019). The Influence of Financial Reporting Quality and Audit Quality on Investment Efficiency: Evidence from Pakistan. International Journal of Accounting and Information Management, 27(4), 600–614. https://doi.org/10.1108/IJAIM-08-2018-0097.
Shuraki, M. G., Pourheidari, O., & Azizkhani, M. (2020). Accounting Comparability, Financial Reporting Quality and Audit Opinions: Evidence from Iran. Asian Review of Accounting, 29(1), 42–60. https://doi.org/10.1108/ARA-06-2020-0087.
Simanungkalit, E. R. (2017). Pengaruh Tata Kelola Perusahaan dan Struktur Kepemilikan Terhadap Efisiensi Investasi Perusahaan. Jurnal Akuntansi Bisnis, 15(2), 179–199.
Sitorus, R. R., & Murwaningsari, E. (2019). Do Quality of Financial Reporting and Tax Incentives Effect on Corporate Investment Efficiency with Good Corporate Governance as Moderating Variables? Journal of Accounting, Business and Finance Research, 6(1), 27–35. https://doi.org/10.20448/2002.61.27.35.
Tran, Q. T. (2020). Foreign Ownership and Investment Efficiency: New Evidence from An emerging Market. International Journal of Emerging Markets, 15(6), 1185–1199. https://doi.org/10.1108/IJOEM-07-2019-0573.
Umiyati, I., & Riyanto, R. (2019). Financial Statement Quality and Investment Efficiency. Accruals, 3(1), 131–138. https://doi.org/10.35310/accruals.v3i1.45.
Utomo, L. P. (2018). Kecurangan dalam Laporan Keuangan “Menguji Teori Froud Triangle.” Jurnal Akuntansi dan Pajak, 19(1), 77. https://doi.org/10.29040/jap.v19i1.241Wasita, A. (2020). "Sektor "Consumer Good" Jadi Idola Investor Saham Saat Pandemi" Antara, 2 September 2020, https://www.antaranews.com/berita/1701454/sektor-consumer-good-jadi-idola-investor-saham-saat-pandemi.
Yesiariani, M., & Rahayu,I. (2017). Jurnal Akuntansi & Auditing Indonesia Deteksi Financial Statement Fraud : Pengujian dengan Fraud Diamond. 21(1).
Zulzilawati, & Wahyuni, N. (2021). Beneish Ratio Index sebagai Alat Deteksi Kecurangan Laporan Keuangan pada Perusahaan Manufaktur. Jurnal Akuntansi (e-Journal), 12(2), 181–193.
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2022-08-26
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Priscilia, G. ., Sandra, S. ., Firmansyah, A., & Trisnawati, E. (2022). Efisiensi Investasi Perusahaan Barang Konsumsi di Indonesia: Kualitas Laporan Keuangan dan Kecurangan dalam Akuntansi. Jurnal Ilmiah Wahana Akuntansi, 17(1), 1–24. https://doi.org/10.21009/wahana.17.011
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Jurnal Ilmiah Wahana Akuntansi is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Articles in Jurnal Ilmiah Wahana Akuntansi are Open Access articles published under the Creative Commons CC BY-NC-SA License. This license permits use, distribution and reproduction in any medium for non-commercial purposes only, provided the original work and source is properly cited. Any derivative of the original must be distributed under the same license as the original.
