ANALISIS PENGARUH KUALITAS PELAPORAN KEUANGAN DAN MATURITAS UTANG TERHADAP EFISIENSI INVESTASI
Abstract: The purpose of this
study is to analyze the role of financial reporting quality and debt maturity
in investment efficiency. The population in this study are manufacturing
companies listed on the Stock Exchange during the period 2009 until 2011.
Sampling in this study using purposive sampling method. The total numbers of
samples are 189 companies. Data used in this study was company’s annual
financial reports that were derived from sites Indonesia Stock Exchange. Then,
data were analyzed using multiple linear regression analysis.
The result of this study shows that financial reporting quality has
positive and significant influence on investment efficiency. While debt
maturity has no significant effect on investment efficiency. In addition, there
no significant effect on the level of
use of short term debt on financial reporting quality and investment
efficiency.
Penulis: Annisa’ Dwi Rahmawati,
Puji Harto
Kode Jurnal: jpakuntansidd141152
