<![CDATA[Purpose: The purpose of this study is to analyze the effect of financial statement quality and debt maturity on investment efficiency, with litigation risk as a moderating variable, in mining sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Research Methodology: This study employs a quantitative approach using secondary data in the form of financial statements from mining sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. Results: The results show that, when analyzed individually, financial statement quality has a positive and significant effect on investment efficiency, while debt maturity has no effect on investment efficiency. When analyzed simultaneously, both financial statement quality and debt maturity have a positive and significant effect on investment efficiency. Litigation risk weakens the effect of financial statement quality on investment efficiency but does not moderate the effect of debt maturity on investment efficiency. Conclusions: The results indicate that financial statement quality has a positive and significant effect on investment efficiency, whereas debt maturity has no effect. Simultaneously, both variables have a positive and significant effect on investment efficiency. Litigation risk weakens the effect of financial statement quality but does not moderate the effect of debt maturity on investment efficiency. The study's findings suggest that financial statement quality, debt maturity structure, and litigation risk are aspects that need to be considered in understanding the investment decisions of mining companies. Limitations: This study is limited by its research period, which covers only 2022-2024, and its research sample, which focuses on mining sector companies that meet the sampling criteria. Contributions: This study contributes to the development of accounting and finance literature, particularly regarding investment efficiency, financial statement quality, debt maturity, and litigation risk. The research results can also serve as a consideration for company management in making investment decisions.]]>
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