Financial Reporting Quality, audit Quality, and Investment Efficiency: Evidence from Indonesia

Siregar, Sylvia Veronica and Nuryanah, Siti (2019) Financial Reporting Quality, audit Quality, and Investment Efficiency: Evidence from Indonesia. In: ICSTES 2018, 21-22 November 2018, Bali, Indonesia.

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Abstract

The aim of our study is to examine the effect of financial reporting quality and audit quality on investment efficiency. We also examine whether auditor quality moderates the association between financial reporting quality and investment efficiency. The external auditor is one of the corporate governance mechanisms, especially vital related to disclosure principle. Our observations consist of listed firms in Indonesia stock exchange with total observations are firm-years. The results of our study show that financial reporting quality has a significant and positive association with investment efficiency. We also find similar findings in our subsamples of over-investment. We expect that audit quality has a positive direct effect and moderating effect. However, we do not find supporting evidence for this

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: audit quality financial reporting quality investment efficiency
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 08 Nov 2021 07:17
Last Modified: 08 Nov 2021 07:17
URI: https://eprints.eudl.eu/id/eprint/7930

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