VALUE RELEVANCE OF ACCOUNTING INFORMATION AND ITS BENEFITS TO GEN Z INVESTORS

Abstract

The public perception of investment has now melted away. More and more people are beginning to understand the importance of investment and are starting to get involved in making such investments. The proliferation of various platforms for investing and the reduction in capital requirements for investment may be the cause of this phenomenon. Based on KSEI data, Gen-Z investors are said to dominate the total capital market investors. This type of research is a qualitative research conducted with a phenomenological approach, which refers to a type of research that explores and deepens individual’s understanding of their experiences in more depth. Data was collected through the method of distributing questionnaires with essay questions. In this study, the researcher applied purposive sampling method with predetermined criteria for sample selection is Generation Z investors who have experience in investing for at least one year or more. Although in some previous studies with a quantitative approach, the coefficient of determination (R²) is relatively low, based on the results of distributing questionnaires with essay questions to 5 Generation Z investor informants, it shows that Generation Z investors feel the relevance of the value and benefits of accounting information to Generation Z investment decisions.