摘要：Presentation of qualified financial statements can lead to optimal investment activity, especially supported by the low information asymmetry between manager and shareholders. The research purposes to prove empirically and explain the impact of financial statements quality on information asymmetry and its impact on investment efficiency.Object of the research is mining companies listed on the Indonesia Stock Exchange year 2013-2015.Determination of the sample is purposive sampling, so that there are 69 companies sampled.Path analysis is a data analysis technique to obtain the results.The analysis result found that the quality of financial statement has a negative effect on information asymmetry and has a positive effect on investment efficiency, information asymmetry has a negative effect on investment efficiency, and only some of the information asymmetry contributes to the quality of the financial statements on investment efficiency.
其他摘要：Penyajian laporan keuangan berkualitas dapat menyebabkan kegiatan investasi menjadi optimal terlebih lagi didukung oleh rendahnya asimetri informasi antara manajemen perusahaan dan pemegang saham. Tujuan riset adalah membuktikan secara empiris dan menje
关键词：Quality of financial reports; information asymmetry; investment efficiency
