Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelaporan keuangan, debt maturity, dan foreign ownership terhadap efisiensi investasi. Penelitian dilakukan terhadap 180 perusahaan non keuangan di Indonesia periode 2009 ? 2013. Dengan menggunakan data panel didapatkan hasil bahwa kualitas pelaporan keuangan, dan foreign ownership memiliki pengaruh positif terhadap efisiensi investasi, sedangkan debt maturity memiliki pengaruh negatif terhadap efisiensi investasi.

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This research is aimed to analyze the impact of financial reporting quality, debt maturity, and foreign ownership toward investment efficiency. 180 non financial firms are observed within period of 2009 ? 2013. By using panel data, this research finds that financial reporting quality, debt maturity, and foreign ownership significantly affect investment efficiency.