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Gede Diatmika Putra
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Kualitas Laporan Keuangan Terhadap Efisiensi Investasi Gede Diatmika Putra; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 28 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i02.p02

Abstract

The aim of this research is to determine how the quality of financial reports on underinvestment and overinvestment conditions are affected. The research was conducted on mining companies listed in the Indonesian Stock Exchange in 2017. The number of samples on this research is 38 companies. The method of data collection used is non-technical sampling method with purposisive sampling. The analysis of the data analysis used is descriptive statistical analysis, model feasibility, multi-logistics regression analysis, and Walid statistics test. The analysis found that the quality of financial reports is negative in underinvestment and overinvestment conditions. The company's high quality financial report would result in a decrease in company probants that experienced underinvestment conditions compared to the company's probability in normal investment conditions. The quality of good financial reports can improve monitoring function for shareholders in monitoring investment decisions made by managers to avoid overinvestment conditions.Keywords: Investment efficiency, unverinvestment, overinvestment, the quality of financial report.
Co-Authors I Gusti Ayu Eka Damayanthi