Authors:

Ida Ayu Candrasatyani Purba, I Gusti Ngurah Agung Suaryana

Abstract:

“Presentation of qualified financial statements can lead to optimal investment activity, especially supported by the low information asymmetry between manager and shareholders. The research purposes to prove empirically and explain the impact of financial statements quality on information asymmetry and its impact on investment efficiency.Object of the research is mining companies listed on the Indonesia Stock Exchange year 2013-2015.Determination of the sample is purposive sampling, so that there are 69 companies sampled.Path analysis is a data analysis technique to obtain the results.The analysis result found that the quality of financial statement has a negative effect on information asymmetry and has a positive effect on investment efficiency, information asymmetry has a negative effect on investment efficiency, and only some of the information asymmetry contributes to the quality of the financial statements on investment efficiency. Keywords: quality of financial reports, information asymmetry, investment efficiency”

Keywords

quality of financial reports, information asymmetry, investment efficiency

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/jiab/full-35376

Published

2018-01-10

How To Cite

PURBA, Ida Ayu Candrasatyani; SUARYANA, I Gusti Ngurah Agung. Kualitas Laporan Keuangan, Asimetri Informasi dan Efisiensi Investasi Pada Perusahaan Pertambangan.Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 13, n. 1, p. 42-53, jan. 2018. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-35376. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/JIAB.2018.v13.i01.p05.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 13 No 1 (2018)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License