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Erawati, M.A.; Dananjaya, N.S.; Krisnadewi, K.A.
Russian journal of agricultural and socio-economic sciences, 08/2023, Volume: 140, Issue: 8Journal Article
The purpose of this research is to demonstrate that investment efficiency can be influenced by corporate social responsibility (CSR) disclosure, good corporate governance (GCG), and the quality of financial reports. It is important to study the issue of investment efficiency when one considers that it is categorized as being poor in Indonesia compared to the average investment efficiency of other ASEAN countries. Meanwhile, research on investment efficiency in Indonesia has yielded inconsistent results. This research is expected to be of benefit to the making of optimal investment decisions—that is to say, neither overinvestment nor underinvestment—in order to improve investment efficiency in Indonesia. This study is piece of archival research that determines its sample using a purposive sampling technique. The test results and analysis will use multiple regression and moderated regression analysis (MRA). The results of this study indicate that CSR and GCG disclosures have a positive effect on investment efficiency and the quality of financial reports can strengthen the influence of CSR and GCG disclosures on investment efficiency.
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