ANALISIS DAMPAK LAPORAN KEUANGAN YANG TRANSPARAN TERHADAP KEPUTUSAN INVESTASI SAHAM
Abstract
Berbagai tinjauan literatur dilakukan untuk menilai hubungan antara kualitas pelaporan keuangan dan investasi. Namun hubungan di antara keduanya memerlukan penelitian lebih lanjut dari sudut pandang yang berbeda untuk memperluas pengetahuan kita secara teoritis tentang apa yang telah dilakukan dan dimana penelitian tersebut dicapai. Penelitian ini menyajikan tinjauan sistematis terhadap hubungan antara kualitas pelaporan keuangan dan investasi yang bertujuan untuk memberikan review komprehensif dari semua artikel yang membahas topik ini hingga tahun 2023. Temuan utama membahas 10 artikel dan model dibangun dari hubungan berbagai jenis variabel yang diikuti dari penelitian untuk memperluas penelitian ini. Kebanyakan studi dikumpulkan berdasarkan data sekunder dari pasar saham dan dianalisis terutama dengan menggunakan model regresi, selain beberapa survei dan kuesioner eksperimen semu dan satu wawancara. lebih jauh, Sebagian besar penelitian yang dianalisis dilakukan dalam konteks perusahaan yang publisitasnya tercatat di pasar modal. Temuan dalam penelitian ini dapat membuat korelasi antara kualitas pelaporan keuangan dan investasi dan akan sangat membantu untuk menyoroti panduan penelitian di masa depan.
References
Alsmady, A. A. (2022). Quality of financial reporting, external audit, earnings power and companies performance: The case of Gulf Corporate Council Countries. Research in Globalization, 5. https://doi.org/10.1016/j.resglo.2022.100093
Aulia, D., & Siregar, S. V. (2018). Financial reporting quality, debt maturity, and chief executive officer career concerns on investment efficiency. BAR - Brazilian Administration Review, 15(2). https://doi.org/10.1590/1807-7692bar2018170120
Chen, F., Hope, O., Li, Q., & Wang, X. (2017). Flight to Quality in International Markets: Investors’ Demand for Financial Reporting Quality during Political Uncertainty Events. Contemporary Accounting Research, 35. https://doi.org/10.1111/1911-3846.12355
Karamoy, H., & Tulung, J. E. (2020). The effect of financial performance and corporate governance to stock price in non-bank financial industry. Corporate Ownership and Control, 17(2), 97–103. https://doi.org/10.22495/cocv17i2art9
Khalil, U. F. (2022). Auditor choice and its impact on financial reporting quality: A case of banking industry of Pakistan. Asia Pacific Management Review, 27(4), 292–302. https://doi.org/10.1016/j.apmrv.2021.12.001
Panji, M., Al ’alam, A., & Firmansyah, A. (2019). The Effect of Financial Reporting Quality, Debt Maturity, Political Connection, and Corporate Governance on Investment Efficiency: Evidence from Indonesia. In International Journal of Innovation, Creativity and Change. www.ijicc.net (Vol. 7, Issue 6). www.ijicc.net
Pedoman Umum Corporate Governance Indonesia Perbankan. (2004). PERATURAN BANK INDONESIA.
Rehan, M., Alvi, J., Javed, L., & Saleem, B. (2021). Impact of Behavioral Factors in Making Investment Decisions and Performance: Evidence from Pakistan Stock Exchange. Market Forces, 16(1), 22. https://doi.org/10.51153/mf.v16i1.435
Shahzad, F., Rehman, I., Colombage, S., & Nawaz, F. (2019). Financial reporting quality, family ownership, and investment efficiency: An empirical investigation. Managerial Finance, 45. https://doi.org/10.1108/MF-02-2018-0081
Shahzad, F., Rehman, I., Hanif, W., Ali, G., & Baig, M. (2019). The influence of financial reporting quality and audit quality on investment efficiency: Evidence from Pakistan. International Journal of Accounting & Information Management, 27, 600–614. https://doi.org/10.1108/IJAIM-08-2018-0097
Siregar, S. V., & Nuryanah, S. (2019, March 25). Financial Reporting Quality, audit Quality, and Investment Efficiency: Evidence from Indonesia. https://doi.org/10.4108/eai.21-11-2018.2282299
Soeroto, Wisudanto. M., Ayu Rachmawati, P., & Budiarjo, D. (2016). THE CORPORATE GOVERNANCE AND COST OF EQUITY CAPITAL IN INDONESIA. https://www.researchgate.net/publication/308905868
Soeroto, Wisudanto. M., Saputra, S., Aristanti Arifin, V., Hasina, Z., & Veny Putri, T. (2021). Investor Sentiment, Market Volatility, and IPO Initial Returns. Peer-Reviewed Article Jurnal Keuangan Dan Perbankan, 25, 2443–2687. https://doi.org/10.26905/jkdp.v25i4.6119
Soeroto, Wisudanto. M., Sugara, R. A., Putra, G. R., & Aulia, N. (2021). PEMBENTUKAN PORTOFOLIO OPTIMAL PADA SAHAM PERBANKAN DALAM INDEKS LQ 45 DI MASA VAKSINASI COVID-19 MENGGUNAKAN MODEL INDEKS TUNGGAL. Sebatik, 25(2), 484–492. https://doi.org/10.46984/sebatik.v25i2.1356
Wajeetongratana, P., & Jermsittiparsert, K. (2019). Financial Effectiveness, Investment Efficiency, and Quality of Financial Reporting: Evidence from ASEAN States Energy Risk Management and Cost of Economic Production Biodiesel Project View project. https://www.researchgate.net/publication/338571435
Zhou, S., & Zhang, H. (2019). Could financial reporting quality improve the capital investment efficiency of chinese listed companies? ICIC Express Letters, Part B: Applications, 10(1), 71–80. https://doi.org/10.24507/icicelb.10.01.71
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Copyright (c) 2023 Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.