PENGARUH KOMITE AUDIT, DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP EFISIENSI INVESTASI (Studi Empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2018)

This research aims to determine the influence of audit Committee, independent Board of Commissioners and managerial ownership of investment efficiency in manufacturing companies in Indonesia. Investment efficiency is a sacrifice made by companies for the resources owned by the company that is expected to have benefits for the sustainability of the company's operations or can be an added value to the company in the future Upcoming. There are differences in interests among shareholders, and managers and lack of monitoring will bring management to their importance by making investment decisions that are not in line with the shareholders ' wishes so that Investment decisions that only benefit management. In this study there are three factors that are believed to influence investment efficiency including audit Committee, independent Board of Commissioners and managerial ownership. Selected samples using Purposive sampling method consist of manufacturing company of consumption sector and various industries listed on Indonesia Stock Exchange in 2018. Testing on this study using WrapPls. Results show that the audit committee and the independent Board of Commissioners have an effect on investment efficiency, while managerial ownership does not affect investment efficiency