Does Financial Reporting Quality and CSR Disclosure Influence the Efficiency of Investment?


Authors : Likanopa Syentia, Annisaa Rahman, Denny Yohana

Volume/Issue : Volume 4 - 2019, Issue 9 - September

Google Scholar : https://goo.gl/DF9R4u

Scribd : https://bit.ly/2Wfd1IL

Investment efficiency of a company become a strategic issue due to this condition can bring to a serious problem. Several study has been conducted by previous researches. However, study in Indonesia is still limited. Therefore, there is a desire need to forthere investigate this phenomena. This study want to analyzed and examine the influences of financial reporting quality and CSR disclosure on investment efficiency. The population in this study are all of companies listed in Indonesia Stock Exchange for the year 2015-2017, except the financial sector. Final sample in this study are 468 companies which obtained by using purposive sampling method. The data is analyzed by using panel data regression. The results of analyzed in this study showed that financial reporting quality has a positive effect on investment efficiency. Meanwhile, Corporate Social Responsibility (CSR) disclosure has no effect on investment efficiency.

Keywords : Investment Efficiency, Financial Reporting Quality, CSR Disclosure.

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