The Influence of Accounting Conservatism, Leverage, Growth Opportunities, Cash and Liquidity on Corporate Investment Among Manufacturing Companies Listed on Indonesia Stock Exchange

摘要

This study aimed to provide empirical evidence on the influence of Accounting Conservatism, Leverage, Growth Opportunities and Cash and Liquidity on Corporate Investment. The object of this research used was manufacturing companies listed on Indonesia Stock Exchange (IDX) in 2014-2016. Samples were obtained by using purposive sampling method consisting of 168 samples of manufacturing companies. Data analysis used Structural Equation Model (SEM) with Lisrel 8.8 software. The results of this study indicated that Accounting Conservatism, Leverage, Growth Opportunities, and Cash and Liquidity had no influence on Corporate Investment.