ANALISIS DAMPAK LAPORAN KEUANGAN YANG TRANSPARAN TERHADAP KEPUTUSAN INVESTASI SAHAM

Mochamad Gilang Saputra

doi:10.31955/mea.v7i3.3508

Mochamad Gilang Saputra Institut Teknologi Sepuluh Nopember

DOI: https://doi.org/10.31955/mea.v7i3.3508

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.

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