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All Journal Economics and Finance in Indonesia
Yuanita Intan Paramitasari
Universitas Airlangga, Surabaya, Indonesia
Economics, Econometrics & Finance

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Financial Reporting Quality and Investment Efficiency: Evidence from Indonesian Stock Market Hanif Putra Ardianto; Iman Harymawan; Yuanita Intan Paramitasari; Mohammad Nasih
Economics and Finance in Indonesia Volume 66, Number 2, December 2020
Publisher : Institute for Economic and Social Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.669 KB) | DOI: 10.47291/efi.v66i2.702

Abstract

This study aims to analyze the impact of financial reporting quality on the investment efficiency of a company. The study uses 994 observations from companies listed on the Indonesia Stock Exchange (IDX) in three periods from 2013 to 2015. The findings suggest that higher financial reporting quality has a positive and significant relationship with investment efficiency. Furthermore, the tests were conducted on groups of companies experiencing underinvestment and overinvestment. It was found that higher financial reporting quality had a negative and significant relationship with companies experiencing overinvestment. The findings provide implications for investors in assessing investment management carried out by company.
Co-Authors Hanif Putra Ardianto Iman Harymawan Moh. Nasih