Article Sidebar

Download
PDF
Statistic
Read Counter : 201 Download : 170

Main Article Content

Abstract

The purpose of this research is to determine the impact of financial statement quality and audit quality on companies in the transportation and logistics sector listed on the Indonesia Stock Exchange during the period 2018 to 2022, especially in the transportation and logistics sector. Based on the issues of investment inefficiency in the company, research is conducted to provide managers with insights to consider investment decisions based on several variables influencing investment efficiency. The purpose of this research is to determine the impact of financial reporting quality and audit quality on investment efficiency on companies in the transportation and logistics sector listed on the Indonesia Stock Exchange during the period 2018 to 2022. By applying the purposive sampling method as a sampling technique, the data used in this research is 24 companies. The total data used in this research included 120 observations based on certain criteria. The analysis method applied is multiple linear regression analysis. And the results show that the quality of financial reporting and audit quality have a positive and significant influence on the company's investment efficiency decisions.

Keywords

Investment Efficiency Financial Reporting Quality Audit Quality

Article Details

Creative Commons License

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

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

How to Cite
Chinhayu, A., & Saiful. (2023). Financial Reporting and Audit Quality Impact on Investment Efficiency in Indonesian Transport and Logistics Companies . Ilomata International Journal of Tax and Accounting, 5(1), 114-127. https://doi.org/10.52728/ijtc.v5i1.1018

References

  1. Affan, M. W. (2019). Integrated Reporting and Corporate Performance: Empirical Evidence of The IIRC Framework Adoption. JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 16(2), 181. https://doi.org/10.31106/jema.v16i2.2700
  2. Alsmady, A. A. (2023). The moderating role of audit quality between earning management and sustainable investment opportunities: Evidences from gulf cooperation council countries. International Journal of Applied Economics, Finance and Accounting, 16(1), 18–32. https://doi.org/10.33094/ijaefa.v16i1.874
  3. Andika, sans. (2019). andika supra nathaniel, sansaloni butar butar. Proceedings of the Institution of Mechanical Engineers. Part J: Journal of Engineering Tribology, 224(11), 122–130.
  4. Andriani, B. F., Sucipto, & Indaryuni, D. (2020). Pengaruh kualitas audit , komite audit, dan ukuran perusahaan terhadap kualitas laporan keuangan. J-ISACC: Journal of Islamic Accounting Competency, 45–58.
  5. Biddle, A. (2009a). Title How does financial reporting quality relate to investment efficiency? Rights Creative Commons: Attribution 3.0 Hong Kong License. Citation Journal Of Accounting And Economics. https://doi.org/http://ssrn.com/abstract=1146536
  6. Biddle, A. (2009b). Title How does financial reporting quality relate to investment efficiency? Rights Creative Commons: Attribution 3.0 Hong Kong License. Citation Journal Of Accounting And Economics.
  7. Boubaker, S., Houcine, A., Ftiti, Z., & Masri, H. (2018). Does audit quality affect firms’ investment efficiency? Journal of the Operational Research Society, 69(10), 1688–1699. https://doi.org/10.1080/01605682.2018.1489357
  8. Bzeouich, B., Lakhal, F., & Dammak, N. (2019). Earnings management and corporate investment efficiency: does the board of directors matter? Journal of Financial Reporting and Accounting, 17(4), 650–670. https://doi.org/10.1108/JFRA-06-2018-0044
  9. Cherkasova, V., & Rasadi, D. (2017). Earnings Quality and Investment Efficiency: Evidence from Eastern Europe. Review of Economic Perspectives, 17(4), 441–468. https://doi.org/10.1515/revecp-2017-0023
  10. Cutillas Gomariz, M. F., & Sánchez Ballesta, J. P. (2014). Financial reporting quality, debt maturity and investment efficiency. Journal of Banking and Finance, 40(1), 494–506. https://doi.org/10.1016/j.jbankfin.2013.07.013
  11. Firawan, P. A., & Dewayanto, T. (2021a). Pengaruh Kualitas Audit Dan Kualitas Pelaporan Keuangan Terhadap Efisiensi Investasi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Pada Tahun 2017-2019. Diponegoro Journal of Accounting, 10(4), 1–8.
  12. Firawan, P. A., & Dewayanto, T. (2021b). Pengaruh Kualitas Audit Dan Kualitas Pelaporan Keuangan Terhadap Efisiensi Investasi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Pada Tahun 2017-2019. Diponegoro Journal of Accounting, 10(4), 1–8.
  13. Firmansyah, A., Priscilia, G., Sandra, S., & Trisnawati, E. (2022). Efisiensi Investasi Perusahaan Barang Konsumsi di Indonesia: Kualitas Laporan Keuangan Dan Kecurangan Dalam Akuntansi. Jurnal Wahana Akuntansi, 17(1), 1–24. https://doi.org/10.21009/wahana.17.011
  14. Hasan, S., Jatiningrum, C., & Ali Abdul-Hamid, M. (2019). The Moderating Effect Of Audit Quality On Audit Commit-tee And Financial Reporting Quality In Malaysia. Especial No, 35, 2899–2921.
  15. Hidayati, S. (2019). Pengaruh Tata Kelola Perusahaan Dan Struktur Kepemilikan Terhadap Kinerja Perusahaan. Manajemen Bisnis, 15(1989), 179–199.
  16. Horne, J. C. V., & Wachowicz, J. M. (2001). Fundamemtal of Financial management. In Professional Housing Management Practices in Hong Kong.
  17. Houcine, A. (2017). The effect of financial reporting quality on corporate investment efficiency: Evidence from the Tunisian stock market. Research in International Business and Finance, 42, 321–337. https://doi.org/10.1016/j.ribaf.2017.07.066
  18. Ilyas, F. (2019). Machine Translated by Google Tinjauan Akuntansi dan Keuangan Peran Pergantian Komite Audit Efektivitas dan Audit Kualitas dalam. Menjelaskan Laporan Audit Lag Machine Translated by Google, 4(1), 28–37.
  19. Indella, D. R., & Husaini, H. (2021). Efektivitas Komite Audit, Kualitas Auditor Eksternal Dan Kemungkinan Kecurangan Pelaporan Keuangan. Jurnal Fairness, 6(3), 201–218. https://doi.org/10.33369/fairness.v6i3.15137
  20. Jensen, michael c, & Meckling, W. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Economics, 72(10), 305–360. https://doi.org/10.1177/0018726718812602
  21. K, T. W., & Nabeng, F. S. (2022). Sistem Informasi Keuangan Pada Kantor Notaris Yunita Kadir, S.H., M.Kn Luwuk Banggai. Jurnal Nasional Komputasi Dan Teknologi Informasi (JNKTI, 5(1), 36–42. https://doi.org/10.32672/jnkti.v5i1.3934
  22. Khoerulloh, A. K., & Janwari, Y. (2021). Analysis of Investment Decisions in Sharia Cooperatives: Does Sharia Accounting Standards Affect? Economica: Jurnal Ekonomi Islam, 12(1), 119–140. https://doi.org/10.21580/economica.2021.12.1.6442
  23. Lai, K. W. (2009). Does audit quality matter more for firms with high investment opportunities? Journal of Accounting and Public Policy, 28(1), 33–50. https://doi.org/10.1016/j.jaccpubpol.2008.11.002
  24. Li, W., Li, H., Sun, X. S., & Huang, T. K. (2023). The impact of directors’ and officers’ liability insurance on firm’s investment efficiency: evidence from China. Pacific Accounting Review, 35(4), 670–697. https://doi.org/10.1108/PAR-08-2022-0130
  25. Mubyarto, N., & Zahara, A. E. (2022). MATURITAS UTANG TERHADAP EFISIENSI INVESTASI ( Studi Kasus Pada Perusahaan Pertambangan Go Public yang terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Metode pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling yang dilakukan, 2, 1–14.
  26. Perdana, D. (2019a). Investigasi Empiris Interaksi Free Cash Flow, Earning Management Dan Inefisiensi Investasi. Jurnal Reviu Akuntansi Dan Keuangan, 9(3), 343. https://doi.org/10.22219/jrak.v9i3.9772
  27. Perdana, D. (2019b). Investigasi Empiris Interaksi Free Cash Flow, Earning Management Dan Inefisiensi Investasi. Jurnal Reviu Akuntansi Dan Keuangan, 9(3), 343. https://doi.org/10.22219/jrak.v9i3.9772
  28. Riska Pertamalia, S. H. (2019). PENGARUH KUALITAS KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP KUALITAS PELAPORAN KEUANGAN PERUSAHAAN Riska (Vol. 35, Issue 1). https://doi.org/10.1016/j.intaccaudtax.2019.05.003
  29. Sari, L. I. N., & Suaryana, I. G. N. A. (2014a). Pengaruh Kualitas Laporan Keuangan pada Efisiensi Investasi Perusahaan Pertambangan. E-Jurnal Akuntansi Universitas Udayana, 3(8), 524–537.
  30. Sari, L. I. N., & Suaryana, I. G. N. A. (2014b). Pengaruh Kualitas Laporan Keuangan pada Efisiensi Investasi Perusahaan Pertambangan. E-Jurnal Akuntansi Universitas Udayana, 3(8), 524–537.
  31. Sevtiandary, & Aziza, N. (2021). Faktor – Faktor Yang Mempengaruhi Kualitas Audit: Studi Pada Auditor Inspektorat Provinsi Bengkulu. Jurnal Fairness, 9(2), 111–126. https://doi.org/10.33369/fairness.v9i2.15225
  32. Shahzad, F., Rehman, I. U., Hanif, W., Asim, G. A., & Baig, M. H. (2019). The influence of financial reporting quality and audit quality on investment efficiency: Evidence from Pakistan. International Journal of Accounting and Information Management, 27(4), 600–614. https://doi.org/10.1108/IJAIM-08-2018-0097
  33. Silaban, D., & Dewi, R. R. (2023). The Effects of Green Innovation, Eco-Efficiency, Business Strategy, Technology Information Investment, and Profitability on Firm Value. Ilomata International Journal of Tax and Accounting, 4(3), 470–490. https://doi.org/10.52728/IJTC.V4I3.791
  34. Siregar, S. V, & Nuryanah, S. (2019). Financial Reporting Quality, audit Quality, and Investment Efficiency: Evidence from Indonesia. March. https://doi.org/10.4108/eai.21-11-2018.2282299
  35. Suranta, E., Satrio, M. A. B., & Midiastuty, P. P. (2023). Effect of Investment, Free Cash Flow, Earnings Management, Interest Coverage Ratio, Liquidity, and Leverage on Financial Distress. Ilomata International Journal of Tax and Accounting, 4(2), 283–295. https://doi.org/10.52728/ijtc.v4i2.714
  36. Verawaty, W., & Anggraini, M. (2022). Kualitas Laporan Keuangan Serta Pengaruhnya Terhadap Efisiensi Investasi Dengan Risiko Litigasi Sebagai Variabel Pemoderating. In Seminar Hasil Penelitian Vokasi (Semhavok) Universitas Bina Darma ISSN (pp. 66–76, 2654–5438).
  37. Wang, Q., & Zhang, Q. (2022). Foreign Direct Investment and Carbon Emission Efficiency: The Role of Direct and Indirect Channels. Sustainability (Switzerland), 14(20). https://doi.org/10.3390/su142013484
  38. Wisesa, M. A., & Saiful, S. (2021). Peranan Kualitas Audit Dalam Hubungan Kepemilikan Manajemen Dan Informatf Laba Perusahaan Non-Keuangan Indonesia. Jurnal Fairness, 8(2), 111–124. https://doi.org/10.33369/fairness.v8i2.15200