Jurnal Informatika Ekonomi Bisnis
Vol. 7, No. 4 (December 2025): Accepted

Transparency or Illusion? An Analysis of Financial Report Quality and Investor Confidence

Hastuti, Poppy Meilina Dian (Unknown)
Rahayu, Sari (Unknown)
Efendi, Mohamad Johan (Unknown)



Article Info

Publish Date
09 Nov 2025

Abstract

This study aims to analyze the impact of financial report quality on investor confidence, focusing on four key dimensions of financial reporting quality: transparency, completeness, timeliness, and adherence to accounting standards. Data were collected through a survey of 142 respondents, consisting of investors and financial analysts. The regression analysis results show that all dimensions of financial report quality have a positive and significant impact on investor confidence. Among the four dimensions, transparency had the greatest influence, followed by completeness, timeliness, and adherence to standards. These findings suggest that transparent, complete, timely, and compliant financial reporting can enhance investor confidence, which in turn influences their investment decisions. This study provides valuable insights for companies and regulators to improve financial report quality to create a more efficient market and increase investor confidence.

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Journal Info

Abbrev

infeb

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Informatika Ekonomi Bisnis adalah Jurnal Nasional, yang didedikasikan untuk publikasi hasil penelitian yang berkualitas dalam bidang Informatika Ekonomi dan Bisnis, namun tak terbatas secara implisit. Jurnal Informatika Ekonomi Bisnis menerbitkan artikel secara berkala 4 (empat) kali setahun ...