Pengaruh Laporan Keuangan dan Laporan Auditor Independen Terhadap Pengambilan Keputusan Manajemen

Abstract

This study aims to determine how much influence the financial statement and independent auditor reports have on management decision. This is motivated by the need for financial repost for the benefit of various parties,both internal and external to the company. This encourages the preparation og financial statement that are valid and can be trusted by all parties.Morever, companies that have gone public, of course,really need valid and reliable financial reports.The research uses purposive sampling method in sampling and uses a sample of companies listed on BEIin the automotive sector.And analyzed using the correlation method between the related varables.The result of this study show that there is a role of financial statement and independent auditor report on management decision.