ABSTRACT
This study aimed to examine the effects of accounting information, environmental information, and the interaction between accounting information and environmental information on investors’ decisions. An experimental research method using 2 × 3 factorial designs (between-subject) was adopted. T covariance (ANCOVA) as an additional analysis to estimate the value of confounding variables that could potentially affect investors’ decisions. The study subjects were 86 undergraduate students in the Accounting Faculty of Economics and Business, Airlangga University. The results of this research showed that accounting information and environmental information have an effect on investors’ decisions, whereas the interaction between accounting information and environmental information does not have an effect on investors’ decisions.
