Title:
DETERMINANT OF FINANCIAL REPORTING QUALITY: TAX INCENTIVES, CORPORATE INVESTMENT EFFICIENCY AND GOOD CORPORATE GOVERNANCE

Authors:
Indraguna Kusumabrata and Etty Murwaningsari

Abstract:
This study aims to determine the effect of the quality of financial reporting and tax incentives on corporate investment efficiency with good corporate governance as a moderating variable. The sample in this study consisted of 120 observations of property, real estate and building construction companies that published financial statements for 2009 - 2018 listed on the Indonesia Stock Exchange. This study uses a multiple regression data analysis tool with the help of Stata 13 software. The results of this study indicate there is an influence of the quality of financial reporting on corporate investment efficiency and there is an influence of good corporate governance on corporate investment efficiency through the quality of financial reporting. Also, there is no effect of tax incentives on corporate investment efficiency and there is no effect of good corporate governance on corporate investment efficiency through tax incentives.

Keywords:
corporate investment efficiency, quality of financial reporting, tax incentives, good corporate governance