Faktor-faktor yang mempengaruhi efisiensi investasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia

Investment efficiency is the optimal level of investment, investment profitable for company. This study aims to determine effect financial statement quality, debt maturity, and accounting conservatism on efficiency. The research method applied in this a quantitative method. In study, sampling technique used purposive as many 14 mining sector companies listed Indonesia Stock Exchange during 2017-2020. test multiple linear regression analysis. results t-test showed that quality statements, maturity had positive significant F show have