Analisis kualitas laporan keuangan dan dampaknya terhadap keputusan investasi

  • Faidatul Fitriyah Ramadhani Program Studi Akuntansi, Universitas Islam Negeri Maulana Malik Ibrahim Malang
Keywords: Analysis of the quality, Impact on investment, quality of financial reports, economic actors

Abstract

This study aims to analyze the quality of financial statements and their impact on investment decision-making. Reliable, relevant, and transparent financial statements are considered key factors in attracting investors to make investments. The research employs a quantitative approach using secondary data from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) over the past five years. This study evaluates dimensions of financial statement quality, such as relevance, reliability, and consistency, and their impact on investment decision indicators, including asset growth, return on investment, and market value. The analysis results reveal that high-quality financial statements have a significant positive effect on investment decisions. Moreover, transparency in financial information plays a crucial role in building investor trust. These findings have implications for financial managers to enhance the quality of financial statements to support optimal investment decision-making. The study also provides insights for regulators to strengthen policies for more accountable financial reporting.

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References

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Published
2025-06-25
How to Cite
Ramadhani, F. (2025). Analisis kualitas laporan keuangan dan dampaknya terhadap keputusan investasi. Maliki Interdisciplinary Journal, 3(6), 913-918. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/14622
Issue
Vol 3 No 6 (2025): JUNE
Section
Articles

Copyright (c) 2025 Faidatul Fitriyah Ramadhani

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