(Peer Review) Peran Accounting Information Bagi Investor Islami

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 was to analyze the role of accounting information in making investment decisions. Frequency distribution analysis was used in this study. The analysis shows that the primary reason for investors in making investment decisions is an analysis of the company's current financial statements, 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 other places. Consequently, the following are investors who are more concerned with Accounting Information compared to their peers: 21-30 years old investors, investors with a bachelor's degree in education, and investors who have investment experience for 4-6 years. Also, Islamic investors considered Accounting Information at 63.44%.