文章基本信息

标题：Pengaruh Kualitas Laporan Keuangan Terhadap Efisiensi Investasi
本地全文：下载
作者：Gede Diatmika Putra ; I Gst Ayu Eka Damayanthi
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2019
卷号：28
期号：2
页码：828-851
DOI：10.24843/EJA.2019.v28.i02.p02
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：The aim of this research is to determine how the quality of financial reports on underinvestment and overinvestment conditions are affected.The research was conducted on mining companies listed in the Indonesian Stock Exchange in 2017.The number of samples on this research is 38 companies.The method of data collection used is non-technical sampling method with purposisive sampling.The analysis of the data analysis used is descriptive statistical analysis, model feasibility, multi-logistics regression analysis, and Walid statistics test.The analysis found that the quality of financial reports is negative in underinvestment and overinvestment conditions.The company's high quality financial report would result in a decrease in company probants that experienced underinvestment conditions compared to the company's probability in normal investment conditions.The quality of good financial reports can improve monitoring function for shareholders in monitoring investment decisions made by managers to avoid overinvestment conditions.
关键词：Efisiensi investasi; underinvestment;overinvestment; kualitas laporan keuangan