Kumar, Abdul Malik, Chandrarin, Grahita and Harmono, Harmono 
ORCID: https://orcid.org/0000-0002-1933-5017
(2023)
Quality of Financial Statements, Investment Efficiency and Firm
Value.
Journal of Economics, Finance and Management Studies, 6 (1).
pp. 407-418.
ISSN 2644-0490, ISSN (online): 2644-0504
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Abstract
This study aims to analyze the effect of the quality of financial statements on firm value through investment efficiency. This type of research is explanatory with a purposive sampling technique obtained by 82 companies with 284 observations of manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2020 research period. Data analysis used is descriptive statistical analysis and path analysis using multiple regression. The results of the study show that the quality of financial statements has an effect on investment efficiency and firm value. investment efficiency, overinvestment, and underinvestment mediate the effect of report quality.
| Item Type: | Article |
|---|---|
| Additional Information: | Harmono NIDN: 0707106501 |
| Uncontrolled Keywords: | Quality of Financial Statements, Company Efficiency, Overinvestment, Underinvestment, and Firm Value |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Rita Juliani |
| Date Deposited: | 08 Oct 2023 02:17 |
| Last Modified: | 08 Oct 2023 02:17 |
| URI: | https://eprints.unmer.ac.id/id/eprint/3647 |
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