Pengaruh Kemampuan Manajerial terhadap Efisiensi Investasi dengan Siklus Hidup Perusahaan sebagai Variabel Moderasi = The Influence of Managerial Ability on Investment Efficiency with Firm Life Cycle as Moderating Variable

Kotandi, Janice Bella (2022) Pengaruh Kemampuan Manajerial terhadap Efisiensi Investasi dengan Siklus Hidup Perusahaan sebagai Variabel Moderasi = The Influence of Managerial Ability on Investment Efficiency with Firm Life Cycle as Moderating Variable. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Studi ini menguji pengaruh managerial ability terhadap investment efficiency suatu perusahaan, dengan menggunakan firm life cycle sebagai variabel pemoderasi. Managerial ability diukur menggunakan data envelopment analysis (DEA) untuk mengestimasi efisiensi perusahaan dalam industri dan mencari nilai residualnya sebagai MA-Score. Investment efficiency diukur dengan menghitung nilai residual dari model yang dikembangkan oleh Hubbard. Sementara, firm life cycle diukur dengan menggunakan laporan arus kas. Dengan menggunakan 1321 observasi dari 8 industri berbeda yang terdaftar di BEI, ditemukan bahwa managerial ability berpengaruh negatif terhadap investment efficiency. Dari seluruh tahap siklus hidup perusahaan, hanya tahap decline yang menunjukkan pengaruh moderasi yang semakin memperkuat hubungan negatif managerial ability terhadap investment efficiency. Jika dilihat pada tahun 2020 dan 2021 atau periode terjadinya pandemi COVID-19, tahap growth menunjukkan peran moderasi yang semakin memengaruhi managerial ability terhadap investment efficiency dalam sebuah perusahaan. / This study examines the effect of managerial ability on a company’s investment efficiency, using the company’s life cycle as a moderating variable. Managerial ability is measured using data envelopment analysis (DEA) to estimate the efficiency of companies in the industry and calculate the residual value for the MA-Score. Investment efficiency is measured by calculating the residual value of the model developed by Hubbard. Meanwhile, the company’s life cycle is measured using the statement of cash flows. By using 1321 observations from 8 different industries listed on the IDX, it was found that managerial ability has a negative effect on investment efficiency. From all stages of the company’s life cycle, the decline stage shows a moderating effect that strengthens the negative relationship of managerial ability to investment efficiency. At 2020 and 2021, during the period of COVID-19, the growth stage shows a moderating role that increases managerial ability towards investment efficiency in a company.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Kotandi, Janice BellaNIM01012190023janicebellak@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHerusetya, AntoniusNIDN0303086001antonius.herusetya@uph.edu
Uncontrolled Keywords: kemampuan manajerial; efisiensi investasi; siklus hidup perusahaan; COVID-19
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Janice Bella Kotandi
Date Deposited: 12 Jan 2023 02:43
Last Modified: 12 Jan 2023 02:43
URI: http://repository.uph.edu/id/eprint/52341

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