Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Yuni Friska
Institut Bisnis dan Teknologi Pelita Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
STOCK INVESTMENT INTENTIONS AMONG GENERATION Z: THE INTEGRATION OF FINANCIAL LITERACY, TECHNOLOGICAL ACCESS, AND INTRINSIC MOTIVATION Bintang Triady; Yusnita Octafilia Th. A. Y. I; Yuni Friska; Yolanda Safitri Nelaz
Procuratio : Jurnal Ilmiah Manajemen Vol. 14 No. 1 (2026): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v14i1.5879

Abstract

This study investigates the determinants of stock investment interest in public university students in Pekanbaru City with a focus on the variables of investment knowledge, information technology, minimum capital, and investment motivation. Using a quantitative approach through a survey of 156 respondents and data were analyzed with multiple linear regression. The findings of the study revealed that investment knowledge and investment motivation have a significant and positive influence on investment interest. In contrast, advances in information technology and minimal capital policies have not shown an influence. These results imply the importance of strengthening financial literacy rather than simply digitising platforms for online investment companies to attract young investors. Penelitian ini mengkaji faktor-faktor yang memengaruhi minat investasi saham pada mahasiswa perguruan tinggi negeri di Kota Pekanbaru dengan fokus pada variabel pengetahuan investasi, teknologi informasi, modal minimum, dan motivasi investasi. Penelitian ini menggunakan pendekatan kuantitatif melalui survei terhadap 156 responden, dengan data yang dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa pengetahuan investasi dan motivasi investasi berpengaruh positif dan signifikan terhadap minat investasi. Sebaliknya, perkembangan teknologi informasi dan kebijakan modal minimum tidak menunjukkan pengaruh yang signifikan. Temuan ini mengindikasikan pentingnya penguatan literasi keuangan dibandingkan sekadar digitalisasi platform bagi perusahaan investasi online dalam menarik minat investor muda.
THE EFFECTS OF ACCOUNTING CONSERVATISM, EARNINGS PERSISTENCE, INCOME SMOOTHING, INSTITUTIONAL OWNERSHIP, AND COMPANY SIZE ON EARNINGS QUALITY Suharti Suharti; Vanesa Vanesa; Harry Patuan Panjaitan; Yusrizal Yusrizal; Yusnita Octafilia Th. A. Y. I; Yuni Friska; Roni Putra Adi
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol. 10 No. 2 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i2.5706

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Konservatisme Akuntansi, Persistensi Laba, Perataan Laba, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Kualitas Laba pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Penelitian ini menggunakan data sekunder, dan teknik pengambilan sampel yang digunakan adalah Purposive Sampling, menghasilkan ukuran sampel sebanyak 22 perusahaan. Metode analisis penelitian meliputi analisis deskriptif dan berbagai jenis evaluasi menggunakan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa Konservatisme Akuntansi berpengaruh negatif signifikan terhadap Kualitas Laba, Persistensi Laba tidak berpengaruh terhadap Kualitas Laba, Perataan Laba berpengaruh negatif signifikan terhadap Kualitas Laba, Kepemilikan Institusional tidak berpengaruh terhadap Kualitas Laba, dan Ukuran Perusahaan tidak berpengaruh terhadap Kualitas Laba. This Research Purposed to determine the effect of Accounting Conservatism, Earning Persistence, Income Smoothing, Institutional Ownership, and Company Size on Earning Quality in transportation and logistics companies listed on the Indonesia Stock Exchange during the period 2019-2023. This study utilizes secondary data, and the sampling technique employed is Purposive Sampling, resulting in a sample size of 22 companies. The research analysis method includes descriptive analysis and various types of evaluations using the SmartPLS software. The results indicate that Accounting Conservatism has a negative significant effect on Earning Quality, Earning Persistence has no effect on Earning Quality, Income Smoothing has a negative significant effect on Earning Quality, Institutional Ownership has no effect on Earning Quality, and Company Size has no effect on Earning Quality.
Co-Authors Bintang Triady Harry Patuan Panjaitan Roni Putra Adi Suharti Vanesa Vanesa Yolanda Safitri Nelaz Yusnita Octafilia Th. A. Y. I Yusrizal