Jurnal Publikasi Manajemen Informatika (JUPUMI)
Vol. 4 No. 1 (2025): JURNAL PUBLIKASI MANAJEMEN INFORMATIKA

PENGARUH ANALISIS LAPORAN KEUANGAN TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI: STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR LOGAM DASAR BESI DAN BAJA YANG TERDAFTAR DIBURSA EFEK INDONESIA

Winda Hutabarat (Unknown)
Ananta Sitorus (Unknown)
Samuel Hutabarat (Unknown)
Hamonangan Siallagan (Unknown)



Article Info

Publish Date
01 Jan 2025

Abstract

This study aims to examine the effect of financial statement analysis on investment decision making in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses secondary data in the form of financial statements of manufacturing companies listed on the IDX during the 2019-2021 period. And of the eight iron and steel base metal subsector companies listed on the IDX, PT Betonjaya Manungal Tbk, PT Liomesh Prima Tbk, and PT Saranacentral Bajaratma have the highest final scoring level than the other averages and are companies that are worthy of investment media, which means that the company has a good level of future cash flow and low risk. Data analysis was conducted using multiple linear regression. The results showed that financial statement analysis has a positive and significant influence on investment decision making. This finding indicates that investors use the information contained in financial statements to assess company performance and make rational investment decisions. This research contributes to investors, company management, and capital market regulators in understanding the importance of financial statement analysis in making investment decision.

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Journal Info

Abbrev

jupumi

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management

Description

Jurnal Publikasi Manajemen Informatika (JUPUMI) merupakan Jurnal ilmiah sebagai bentuk pengabdian dalam hal bidang Manajemen Informatika, Manajemen Perdagangan dan bidang terkait lainnya. Jurnal Publikasi Manajemen Informatika (JUPUMI) diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Trianandra. Redaksi ...