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All Journal The Es Accounting and Finance
Irwan Moridu
Muhammadiyah Luwuk University
Economics, Econometrics & Finance

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The Impact of Financial Statement Quality on Investment Decision Making: A descriptive study of the Banking Sector in West Java Irwan Moridu
The Es Accounting And Finance Vol. 1 No. 03 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v1i03.109

Abstract

The impact of the quality of financial statements on investment decision-making is a crucial area of research in the realm of finance. This descriptive study investigates this relationship in the banking sector of West Java, Indonesia. The research employs a combination of quantitative and qualitative methods, analyzing financial statements from selected banks and conducting surveys and interviews with investment decision-makers. The findings reveal that the majority of banks demonstrate consistent adherence to accounting principles, ensuring accurate and relevant financial information. However, concerns regarding the timeliness of financial reporting and comparability of financial statements were identified. Investment decision-makers emphasize the importance of financial statement quality in their evaluations, highlighting its role in building confidence and trust. High-quality financial reporting positively influences investment attractiveness. The study's implications suggest that enhancing financial statement quality can lead to improved investor confidence, reduced cost of capital, and increased transparency in the investment landscape. Future research can explore other sectors and regions, providing a more comprehensive understanding of this crucial relationship.
The Role Corporate Governance in Managing Financial Risk: A Qualitative Study on Listed Companies Irwan Moridu
The Es Accounting And Finance Vol. 1 No. 03 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v1i03.110

Abstract

This qualitative study examines the role of corporate governance in managing financial risk within Company X, a pseudonymized listed company based in West Java. Corporate governance practices play a pivotal role in shaping the strategic direction and operational decisions of modern businesses, influencing their overall performance and long-term sustainability. The research employs in-depth interviews with key stakeholders, including board members, executives, auditors, and financial experts, to gain insights into the practices, policies, and mechanisms employed by Company X to manage financial risk. The findings highlight the significance of effective corporate governance in mitigating financial risks and fostering trust among stakeholders. The study contributes valuable insights into the complex relationship between corporate governance and financial risk management, providing practical implications for enhancing risk governance in Indonesia's business landscape.
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