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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja)
Riyanto Riyanto
Universitas Indonesia, Depok, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FINANCIAL STATEMENT QUALITY AND INVESTMENT EFFICIENCY Indah Umiyati; Riyanto Riyanto
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (734.685 KB) | DOI: 10.35310/accruals.v3i1.45

Abstract

This study aims to analyze the relationship between financial statements quality with reduced over-investment and under-investment. The study was conducted on companies listed on the Indonesia Stock Exchange in 2008-2015 totaling 1,525 years. The analysis was done using an estimation of multinomial logistic regression. The results of the data analysis show that financial statements quality does not have an influence on the reduced opportunities for over-investment or under investment
Co-Authors Indah Umiyati