Hubungan Sistem Informasi Akuntansi Modal Manusia Dengan Keputusan Investasi

Abstract

This study explores firstly, whether human resource accounting information in individual experience are relationship to investment decisions. Secondly it examines which individual perceptions of human resource accounting information is relationship to investment decisions. In this paper the services, investment and manufacturing companies decision makers of Indonesia Stock Exchange, were selected as the statistical population in 2012. Sampling technique was random sampling Technique. Furthermore, this research distributed 80 questionnaires between investment experts and analysts and financial managers and experts of auditing companies. The results indicate that human resource accounting information is relevant and relationship to investment decisions.