Firm size moderate the effect of audit quality and managerial ownership on investment efficiency

This study aims to examine the effect of audit quality and managerial ownership on firms' investment efficiency. In addition, this also investigate firm size in moderating effects The population is manufacturing sector companies listed Indonesia Stock Exchange (IDX). Using a sample 162 2019-2021, 486 observations were obtained. used logistic moderated regression analyses (MRA) with Eviews 12 software for data analysis. results show that does not affect Managerial affects Firm moderate can strengthen