Agency conflict is the root of the problem that causes investment inefficiency. This Research aim to provide that accounting information quality and political connection influence to investment efficiency. We used 70 samples from 100 Company on Compas Index 2019. We used classical assumption test, we used F test, coefficient determination test and partial test. We provide that company on 100 Compas Index mostly have investment inefficient and it can be reduced with high accounting information quality. But, Indonesian company characteristics that they have political connection, even just 45% company has political connection, but political connection makes inefficient. Keyword: Accounting Information Quality: Political Connection: Investment Efficiency
Research Aims: The article was written with the intention to inspect the amplified impact of CSR disclosure by choosing women on the boards of directors in the companies on investment inefficiency. Design/Methodology/Approach: The sample studies were non-financial companies listed on IDX during 2018-2019 that published sustainability and annual reporting.Research Finding: This research revealed that, in the latest two years, overinvestment was done by most of the sample companies (76%). Hereafter, there was a negative effect on investment inefficiency due to the increasing corporate social responsibility disclosure. Nevertheless, women on the board of directors had no effect as moderating variable.Theoretical Contribution: This study adds literature on investment inefficiency issues, especially on amplifying the influence of corporate social responsibility disclosure on investment inefficiency by choosing women on the board of directors.Research Limitation: Very limited position on the board of directors for women in companies causes it to have no effect as a moderating variable. Moreover, this research did not categorize investment efficiency in the overinvestment and underinvestment schemes.
Corona virus diseases (COVID-19) have a negative impact on the country's economy, and Indonesia is no exception. This is evidenced by the increase in the poverty rate of 1.63 million people. Poverty alleviation can be done by involving the community such as involving people's business actors through the Women Farmers Group (KWT). However, the problem is the weak organizational function and the lack of education of KWT Sehati members on financial management and the difficulty of product marketing. These problems are answered in the M2ID (Management of Human Resources, Management of Finance, Innovation and Packaging, and Digital Marketing) program. The approach methods used in this activity include institutional approaches, discussion methods, participatory approaches, and providing training on the M2ID program. After the training, the average understanding possessed by members increased in understanding, besides that members began to be able to make sales not only offline but online sales and in the end were able to slowly build the Indonesian economy after COVID-19. Keyword: Women’s Empowernment; Indonesian Economics Recovery; Kelompok Wanita Tani
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