The Influence of Risk Perception, Financial Statement Management, and Financial Behavior of Business Owners on the Quality of MSME Investment Decision Making in Mataram City in the Era of Digitalization

This study aims to analyze the influence of risk perception, financial report management, and financial behavior on the quality of MSME investment decision-making in Mataram City in the digitalization era. The methodology used is quantitative research with a descriptive approach, involving 110 MSME owners as a sample selected through purposive sampling. Data were collected using questionnaires and analyzed by multiple linear regression. The results showed that the management of financial statements had a positive and significant effect on investment decisions, while risk perception and financial behavior did not show a significant influence. This finding has important implications for MSME owners to improve financial management to support better investment decisions.