Detail Cantuman

ABSTRACT : Yacobus Efesus 2019, The Effect of Publishing Company Financial Statements on
Making Investment Decisions at the Stiem Bongaya Makassar Investment Gallery. (Supervised by Mr.
Andi Sulfati and Mrs. Andi Patiware)
This study aims to examine and analyze the influence of the publication of company financial
statements on investment decision making in securities in Makassar. Primary data collection using a
questionnaire technique. The population in this study were 33 students at the Stiem Bongaya Makassar
Investment Gallery using a sample population obtained from 33 student respondents at the Stiem
Bongaya Makassar Investment Gallery. The results of the questionnaire have been tested for validity
and reliability, as well as tested for classic assumptions in the form of normality assumptions,
heteroscedasticity assumptions, multicollinearity assumptions, and autocorrelation assumptions.
Methods of data analysis using a simple linear regression technique.
The results of this study indicate that the publication of financial statements has a positive and
significant effect on investment decision making. From this output, the Coefficient of Determination
(R Square) is 0.754. Which implies that the influence of the independent variable (Independent /
Publication of Financial Statements) on the dependent variable (Dependents / Investment Decision
Making) is 75.4%, and the remaining 24.6% is influenced by other factors that are not present in the
researcher's research .
Keywords: Publication of Company Financial Statements and Making Investment Decisions