This research explains the effect of financial reporting quality and debt maturity on investment efficiency. Based on agency theory, the financial reporting quality and debt maturity can reduce information asymmetry hat occurs between management and stakeholders. This research was conducted at non- financial companies listed on the Indonesia Stock Exchange in 2015 to 2017. The results show that the financial reporting quality has a significantly effect on investment efficiency. The debt maturity has no significantly effect.

Keywords : Financial Reporting Quality, Debt Maturity, Information Asymmetry, Investment Efficiency.