Bukathe Influence of Financial Report Quality and Ownership Structure on Investment Efficiency in Construction Companies

Intan Prada Cahyani Putri Syahrial (Universitas Ekasakti)
Rice Haryati (Universitas Ekasakti)
Rina Asmeri (Universitas Ekasakti)

Ekasakti Pareso Jurnal Akuntansi
Vol. 4 No. 4 (2026): Ekasakti Pareso Jurnal Akuntansi (Oktober 2026)

This research aims to determine the effect of financial report quality, ownership structure, such as managerial ownership structure and institutional ownership structure on investment efficiency. This research uses quantitative research methods with multiple linear. Data sources were taken from six construction companies registered on the IDX in 2019-2023 which were selected using purposive sampling techniques. The results of this research prove that the quality of financial reports does not have a significant effect on investment efficiency, managerial ownership structure and institutional ownership structure have a significant effect on investment efficiency.