作者
Ridwan Tabe, Syarifuddin Syarifuddin, Lilly Anggrayni
发表日期
2023/12/31
期刊
Jurnal Ekonomi Balance
卷号
19
期号
2
页码范围
136-144
简介
This study investigates the influence of accounting information on investment decisions within the capital market, focusing on PT. MNC Sekuritas Manado. Employing a quantitative approach and simple regression analysis using SPSS version 25.0, data was collected through questionnaires distributed to 119 investors. The research validated and ensured the reliability of instruments through validity and reliability tests, while normality tests confirmed the normal distribution of variables. Results indicate a significant 53.6% impact of accounting information on investment decisions. Investors, particularly in PT. MNC Sekuritas Manado, rely on fundamental information, emphasizing financial reports, to inform their investment decisions. The study contributes to the signaling theory, emphasizing the crucial role of accounting information as a powerful signal for investors. Practical implications highlight the importance for …
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