Faktor-faktor Penentu Kualitas Pelaporan Keuangan dan Pengaruhnya Terhadap Efisiensi Investasi  

Oleh:

Guritno, Yoyoh ; Ramadhan, Ardiansyah

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Bina Widya: Majalah ilmiah UPN "Veteran" Jakarta vol. 23 no. 2 (Nov. 2011), page 66-71.
Topik: Financial Reporting Quality; Firm Size; Firm Age; Loss Proportion; Leverage; Investment Efficiency

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB24.3 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

The research aimed to test and prove empirically the determinant factors of the financial reporting quality and its effect to investment efficiency in Indonesian capital market. Those determinant factors are firm size, firm age, loss proportion, and leverage. The financial reporting quality was measured on the following accounting-based attributes (persistence, predictability, and smoothness) and market-based attributes (value relevance and timeliness), whereas the investment efficiency was measured on the asymmetric information. The research used 3 data analysis techniques, there are three factor analysis, multiple regression, and simple regression. Based on the results showed that from the 5 indicator, there were 3 indicator that have qualified to continuation analysis process, there are persistence, predictability, and relevance value. Then, from the 3 indicator will produced new formed variables which are 2 indicator have contribution for financial reporting quality forming, there are persistence and relevance value. The next analysis was testing determining factors to financial reporting quality. This results showed that firm size, firm age, and loss proportion have a significant influences to financial reporting quality. While the variable leverage hasn't significant influence to financial reporting quality. The investment efficiency test resulted that financial reporting quality have a significant influence to investment efficiency.

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