ACCRUALS (Accounting Research Journal of Sutaatmadja)
Vol 3 No 1 (2019): Accruals Edisi Maret 2019

FINANCIAL STATEMENT QUALITY AND INVESTMENT EFFICIENCY

Indah Umiyati (Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia)
Riyanto Riyanto (Universitas Indonesia, Depok, Indonesia)

Article Info

Publish Date
29 Mar 2019

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

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Journal Info
ACCRUALS (Accounting Research Journal of Sutaatmadja)
Website

Abbrev

accruals

Publisher

Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ...