Peran Accounting Information Bagi Investor Islami

Rendy Mirwan Aspirandi, Wahyu Eko Setianingsih, Ramadhana Ramadhana, Riif Maftahah

Abstract


Kustodian Sentral Efek Indonesia (KSEI) reported growth in the number of investors in Indonesia reached 44.06%. In fact, the growth in the number of investors is not proportional to the growth in the IHSG performance.  The purpose of this study is to analyze the role of accounting information in making investment decisions. Frequency distribution analysis was used in this study. The analysis shows that the first rank in the case of investors being highly considered in making investment decisions is an analysis of the company's current financial statements which is an indicator of Accounting Information variables. Accounting Information variable analysis found that Investors registered at GI BEI Muhammadiyah University of Jember considered Accounting Information more than Investors registered at the others. Investors 21-30 years old were found to be more concerned with Accounting Information than others investors. Investors with a bachelor's degree in education consider Accounting Information more than the others. Investors who have investment experience for 4-6 years consider Accounting Information more than others investors. Islamic investors have considered Accounting Information at 63.44%.

Keywords


Islamic Investor, Neutral Information, Accounting Information, Self Image/Firm-Image Coincidence, Classic

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DOI: https://doi.org/10.18196/jati.030229

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