Accounting Information and Environmental Information on Investor Decision: An Experimental Study Ardianto, Farhanah
Faculty of Economic and Business, Airlangga University
Jalan Airlangga no 4-6, Surabaya 60286, Indonesia
Abstract
This study aimed to examine the effect of accounting information, environmental information and the interaction between accounting information and environmental information to investor decisions. The method of this research is experimental research method with 2x3 factorial designs (between-subject). This study used analysis of variants of two-way (ANOVA Two-Way) with analysis of covariance (ANCOVA) as an additional analysis to estimate the value of confounding variables that could potentially affect investor decision. This study used undergraduate students of Accounting Faculty of Economics and Business, Airlangga University, for research subject with amount 86 students. The results of this research showed that accounting information and environmental information have an effect on investor decision. While interaction between accounting information and environmental information does not have effect on investor decision.
