TY - JOUR
T1 - Kualitas Pelaporan Keuangan, Mekanisme Governance, dan Efisiensi Investasi
AU - Handayani, Ulum Tri
AU - Siregar, Sylvia Veronica
AU - Tresnaningsih, Elok
PY - 2016
Y1 - 2016
N2 - 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.
AB - 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.
UR - https://jamal.ub.ac.id/index.php/jamal/article/view/406
U2 - 10.18202/jamal.2016.08.7021
DO - 10.18202/jamal.2016.08.7021
M3 - Article
SN - 2089-5879
JO - Jurnal Akuntansi Multiparadigma
JF - Jurnal Akuntansi Multiparadigma
ER -