Kualitas Pelaporan Keuangan, Mekanisme Governance, dan Efisiensi Investasi

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The Quality of Financial Reporting, Governance Mechanism, and Investment Efficiency. The purpose of this research is to investigate the relationship of financial reporting quality with investment efficiency in ASEAN. This research also investigates the role of analyst following in moderating the association of financial reporting quality on investment efficiency. This research uses 9335 company’s observation from Indonesia, Malaysia, Phillipines, Singapore, and Thailand in 2007-2012 period by panel data regression analysis. The result shows that financial reporting quality has a negative relationship with underinvestment, but doesn’t has an effect in overinvestment. Moreover the analyst following can’t become a moderating variable between financial reporting quality and investment efficiency.
Original languageIndonesian
JournalJurnal Akuntansi Multiparadigma
Publication statusPublished - 2016

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