EFFECT OF ACCRUAL QUALITY OF FINANCIAL STATEMENTS AND DEBT MATURITY ON INVESTMENT DECISIONS WITH SIZE OF THE COMPANY AS CONTROL VARIABLE

This study aims to determine the influence of the quality of financial statements through the quality of accruals and debt maturity on investment decisions under conditions of underinvestment and overinvestment with firm size as control variable. The research sample is a mining sector manufacturing company with 152 observations. The research sample is non probability sampling method with purposive sampling technique. The type of data is secondary data. Data analysis techniques Binary logistic regression analysis. The results showed the number of companies with 40 companies in underinvestment conditions, 72 companies in normal investment and 40 companies in overinvestment conditions. The results show the quality of financial statements negatively affect the conditions of underinvestment and overinvestment. While debt maturity has a positive effect on the conditions of underinvestment and overinvestment. Regulators must play an active role in carrying out monitoring tasks and encourage companies to improve the quality of their financial reporting. Keywords: Quality of financial statements, Debt Maturity, Investment Decisions