JURNAL LENTERA BISNIS
Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025

ANALISIS PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP KEPUTUSAN INVESTASI

Rika Lidyah (Universitas Islam Negeri Raden Fatah Palembang)
Vitayanti Fattah (Universitas Tadulako)
Endi Rustendi (Universitas Islam 45 Bekasi)
Herawati Herawati (Universitas Muara Bungo)
Abdul Rosid (Universitas Sultan Ageng Tirtayasa)



Article Info

Publish Date
30 Jun 2025

Abstract

This study aims to analyze and determine the effect of financial report quality on investment decisions. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Sampling in this study used the purposive sampling method. The number of samples in this study was 93 companies. The research method used is secondary research. The data analysis technique in this study uses simple linear analysis with a model feasibility test (F test) and a partial regression test (T test). The data processing process was carried out using the Statistical Package for Social Science (SPSS) program. The findings in this study are that the quality of financial reports has a significant effect on investment decisions. With a t-value of 3.637 and a significant value of 0.000. The quality of financial reports also makes a significant contribution to investment decisions, amounting to 12.8% of the variance.

Copyrights © 2025






Journal Info

Abbrev

jrlab

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Lentera Bisnis (ISSN 2252-9993, e-ISSN 2598-618X) ini merupakan jurnal ilmiah berkala yang terbit berdasarkan kaidah jurnal ilmiah ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang ilmu administrasi bisnis meliputi peminatan ilmu bisnis. ...