Pengaruh environmental disclosure, cashflow volatility, firm size dan profitability terhadap investment decisions pada masa pandemi covid-19
P enelitian ini menguji dan menganalisis pengaruh environmental disclosure,cashflow volatility, firm size dan profitability terhadap investment decisions pada masapandemi covid-19 pada sektor infrastruktur, utilitas & transportasi pada periode tahun2020-2021. Metode pengumpulan sampel menggunakan purposive sampling dengankeseluruhan sampel yang digunakan berjumlah 136 data, yang berasal dari 68perusahaan. Penelitian ini menggunakan metode analisis regresi berganda denganmenggunkaan aplikasi SPSS 22. Hasil dari penelitian ini menunjukkan bahwa variabelenvironmental disclosure tidak berpengaruh terhadap investment decisions, sedangkanvariabel cashflow volatility, firm size dan profitability mempunyai pengaruh positifsignifikan terhadap investment decisions.
T his study aims and analyze the effect of environmental disclosure, cashflowvolatility, firm size and profitability on investment decisions during the Covid-19pandemic in the infrastructure, utilities & transportation sectors with the period 2020-2021. The sample collection method uses purposive sampling with the total sampleused totaling 136 data, which came from 68 companies. This study used a multipleregression analysis method using the SPSS 22 application. The results of this studyshow that the variables of environmental disclosure have no effect on investmentdecisions while the variables of cashflow volatility, firm size and profitability have asignificant positive influence on investment decisions.