The research was aim to prove empirically the influence of the value relevance of accounting information, faithfull representation on investment decision. The background of this research is the existence of phenomena that declining in the value relevance of accounting information. Accounting information as a basis for decision making, investors also use other information in determining investment decisions. As a commitment of funds, investors should be able to determine the right investments, particularly estimate the intrinsic value of the investment to compare the estimates to the prevailing market price. For that need was to be tested how the response of investors to information. In an efficient market, the information responded quickly, meaning that market prices reflect information or no relevant information is overlooked market that does not delay the decision-making reaction resulting in delay their stock prices. It can be concluded that the relevance of accounting information and the accuracy of financial statements influence on decision-making in companies listed on the Indonesia Stock Exchange. Also, that the relevance of accounting information influence on decision-making in companies listed on the Indonesia Stock Exchange. Direct relevance of accounting information contributes influence on investment decisions on public companies in the Indonesia Stock Exchange. These results indicate that the accounting information used in making investment decisions. It can be concluded that the accuracy of financial statements does not affect the decision-making in companies listed on the Indonesia Stock Exchange. This shows that there are still a lot of investors who have not been able to catch the signal of reliability presented by the company, so as consequence transparency consequence, companies should be able to present the annual report is more complete and faster so that the information can be immediately responded by investor.