The calibration of financial reporting quality in Indonesia and its influence to the corporate social responsibility investment Lidya Agustina (a*), Hanny Hanny (a), Meyliana Meyliana (a)
(a) Maranatha Christian University
* lidya_kho[at]yahoo.com
Abstract
This study aims to verify the quality of financial reports in Indonesia, not only by using the quantitative measurement but also by using the qualitative. Besides, this analysis aims to know the effect of high-quality accounting information to the CSR investment efficiency. This analysis uses data from company financial report which is registered in BEI on 2015-2016 and sustainability report. The analysing data techniques using multiple regression test and logistic regression. The result shows that the quality of financial reports using quantitative measurement has a significant positive relation to CSR investment with the probability over investment, in addition has a significant negative relation to CSR investment with the probability under investment. While the quality of financial report using qualitative measurement has a significant positive relation to CSR investment with the probability over investment, and has significant negative relation to CSR investment with the probability under investment.
