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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Deddy Sismanyudi
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Economics, Econometrics & Finance Social Sciences

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Financial Reporting Quality, Tax Avoidance, Debt Maturity, and Investment Efficiency: The Moderating Role of Corporate Social Responsibility Disclosure Riandi Satria Sukarno; Amrie Firmansyah; Pramuji Handra Jadi; Eta Fasita; Wahyudi Febrian; Deddy Sismanyudi
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.202 KB) | DOI: 10.24815/jdab.v9i1.23676

Abstract

This research investigates the influence of financial reporting quality, tax avoidance, and debt maturity on investment efficiency in Indonesia. This study also examines the role of corporate social responsibility disclosure as a moderating variable. Samples of manufacturing companies listed in Indonesia between 2014 and 2019 were selected (414 observations). Using panel regression, this study unveiled a positive effect of financial report quality, while a negative effect of tax avoidance and debt maturity on investment efficiency. Corporate social responsibility disclosure fails to moderate the impact of financial report quality and tax avoidance on investment efficiency. In contrast, corporate social responsibility disclosure strengthens the influence of debt maturity on investment efficiency. This study suggests that the Indonesian Tax Authority needs to improve its supervision on Indonesian companies to suppress tax avoidance by companies that may reduce investment efficiency.
Co-Authors Amrie Firmansyah Eta Fasita Pramuji Handra Jadi Riandi Satria Sukarno Wahyudi Febrian