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All Journal Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)
Yuniasara, Yosephine
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh kualitas pelaporan keuangan dan struktur kepemilikan terhadap efisiensi investasi Yuniasara, Yosephine
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.2 (2024): December 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i2.1643

Abstract

Financial reporting quality and ownership structure are critical factors that can influence investment efficiency in companies. However, the findings of this study indicate that neither financial reporting quality nor ownership structure significantly impacts investment efficiency in Indonesian companies. Financial reporting quality was assessed based on timeliness, conservatism, and accrual quality, while ownership structure was evaluated through managerial ownership, institutional ownership, and block ownership. Investment efficiency was measured using the residual approach, identifying overinvestment and underinvestment through an investment regression model. Secondary data from companies listed on the Indonesia Stock Exchange during the 2019–2023 period were analyzed using multiple linear regression with firm size and leverage as control variables. Despite the lack of significant statistical influence, this study emphasizes the importance of maintaining high-quality financial reporting and balanced ownership structures to support effective corporate governance. Practical implications suggest that companies should continue prioritizing transparency and accountability, as these remain vital for creating conditions conducive to optimal investment decisions and fostering investor trust in Indonesian corporate practices.
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