Articles
<![CDATA[Pola dan Estimasi Laba dalam Heuristik Representativeness ]]>
<![CDATA[praditha, riza]]>
<![CDATA[ JURNAL RISET AKUNTANSI JAMBI Vol 2 No 2 (2019): JURNAL RISET AKUNTANSI JAMBI ]]>
Publisher : <![CDATA[JURNAL RISET AKUNTANSI JAMBI ]]>
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DOI: 10.5281/jraj.v2i1.421
<![CDATA[Penelitian ini bertujuan untuk menganalisis faktor psikologi heuristik representativeness investor sebagai salah satu yang mendasari adanya fenomena anomali di Pasar Modal. Metode penelitian ini adalah eksperimen laboratorium dengan pengaturan full factorial between subject. Sampel menggunakan 40 orang mahasiswa program S2 dan S3 Fakultas Ekonomi dan Bisnis Universitas Hasanuddin yang diproxikan sebagai investor. Hasil peneltian menunjukkan bahwa investor mengalami heuristik representativeness dalam melakukan estimasi laba masa depan perusahaan berdasarkan informasi masa lalu. Investor overestimate terhadap informasi dengan pola laba positif dan underestimate terhadap informasi dengan pola laba negatif. Hal ini berarti investor memiliki ketergantungan yang tinggi (overreliance) terhadap informasi masa lalu dalam memprediksi nilai laba masa depan. Hasil ini menunjukkan bahwa pola laba merupakansalah satu faktor penting yang mempernagruhi heuristik psikologi investor dalam mengambil keputusan investasi]]>
<![CDATA[ANALISIS DUPONT PADA KINERJA KEUANGAN PERUSAHAAN PEMBIAYAAN KENDARAAN BERMOTOR DI INDONESIA ]]>
<![CDATA[Praditha, Riza]]>
<![CDATA[ Jurnal BISNIS & KEWIRAUSAHAAN Vol 5 No 2 (2016): Jurnal BISNIS & KEWIRAUSAHAAN ]]>
Publisher : <![CDATA[Jurnal BISNIS & KEWIRAUSAHAAN ]]>
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<![CDATA[The aims of this research are: (1) analyze the influence of the Net Profit Margin toward Return On Asset; (2) analyze the influence the Assets Turnover toward Return On Asset. This research uses secondary data that comes from the financial report 10 of the 61 listed finance companies in Indonesia stock exchange and the Association of finance companies Indonesia with total assets above 1 trillion rupiah. Research was done from July to September 2014. Regression Linearity Method of SPSS (statistical product dan service solution) was used to analyze the data. The results show that: (1) Net Profit Margin Ratio had positive and significant effect toward Return On Asset Ratio; (2) Total Assets Turnover ratio had positive and significant effect toward Return On Asset Ratio This means that the higher level of the profit margin and assets turnover will increase Financial performance of Multifinance Company. ]]>
<![CDATA[ANALISIS DUPONT PADA KINERJA KEUANGAN PERUSAHAAN PEMBIAYAAN KENDARAAN BERMOTOR DI INDONESIA ]]>
<![CDATA[Praditha, Riza]]>
<![CDATA[ Jurnal BISNIS & KEWIRAUSAHAAN Vol 5 No 2 (2016): Jurnal BISNIS & KEWIRAUSAHAAN ]]>
Publisher : <![CDATA[Jurnal BISNIS & KEWIRAUSAHAAN ]]>
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<![CDATA[The aims of this research are: (1) analyze the influence of the Net Profit Margin toward Return On Asset; (2) analyze the influence the Assets Turnover toward Return On Asset. This research uses secondary data that comes from the financial report 10 of the 61 listed finance companies in Indonesia stock exchange and the Association of finance companies Indonesia with total assets above 1 trillion rupiah. Research was done from July to September 2014. Regression Linearity Method of SPSS (statistical product dan service solution) was used to analyze the data. The results show that: (1) Net Profit Margin Ratio had positive and significant effect toward Return On Asset Ratio; (2) Total Assets Turnover ratio had positive and significant effect toward Return On Asset Ratio This means that the higher level of the profit margin and assets turnover will increase Financial performance of Multifinance Company.]]>
<![CDATA[Investor Beliefs Revision In The Multiple Benchmark Accounting Information ]]>
<![CDATA[Praditha, Riza]]>;
<![CDATA[Habbe, Abdul Hamid]]>;
<![CDATA[Jao, Robert]]>
<![CDATA[ SENTRALISASI Vol 9, No 2 (2020): Sentralisasi ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v9i2.886
<![CDATA[Penelitian ini bertujuan untuk menguji efektivitas dari pengungkapan informasi akuntansi multiple benchmark terhadap revisi keyakinan investor dalam memprediksi kinerja laba masa depan. Desain penelitian yang digunakan adalah eksperimen laboratorium 2x2 full factorial within subject. Subjek yang digunakan dalam penelitian ini adalah 20 orang mahasiswa Program Doktor Ilmu Ekonomi Universitas Hasanuddin yang diproksikan sebagai investor. Hasil penelitian menunjukkan bahwa ketika investor memeroleh informasi laba transitory bernilai positif investor cenderung melakukan revisi atas prediksi laba yang dilakukan berdasarkan informasi tambahan (management guidance). Hal tersebut ditunjukkan adanya perbedaan yang signifikan antara prediksi laba sebelum dan setelah diberikan informasi tambahan. Sedangkan, ketika investor memeroleh informasi laba transitory bernilai negatif, menunjukkan hasil yang sebaliknya. Investor cenderung memprediksi kinerja laba masa depan tidak jauh berbeda dari keyakinan awalnya. Hal ini menunjukkan adanya keterpatokan terhadap nilai awal yang menyebabkan investor mengalami bias heuristik anchoring-adjustment.This study aims to examine the effectiveness of the disclosure of multiple benchmark accounting information on the investor's belief revision in predicting future earnings performance. The research design used laboratory experiments 2x2 full factorial within-subject. The subjects used in this study were 20 students of the Doctoral Program in Economics, Hasanuddin University who were proxied as investors. The results show that when investors obtain information on temporary earnings is positive, investors tend to revise earning predictions based on additional information (management guidance). This is indicated by the significant difference between earnings predictions before and after additional information is provided. Meanwhile, when investors get information about negative temporary earnings, the results show the opposite. Investors tend to predict future earnings performance that is not much different from their initial beliefs. This shows the existence of a set of initial values that cause investors to experience anchoring-adjustment heuristic bias.]]>
<![CDATA[Determinants of Good Corporate Governance (Empirical Studies on Companies Listed on The IDX) ]]>
<![CDATA[Praditha, Riza]]>;
<![CDATA[Megawati, Megawati]]>;
<![CDATA[Agustuty, Lasty]]>
<![CDATA[ SENTRALISASI Vol 11, No 1 (2022): Sentralisasi ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v11i1.1505
<![CDATA[The purpose of this study is the role of ownership concentration, firm size, and leverage in influencing good corporate governance. This research design is quantitative. The population used is 45 companies indexed LQ45 on the Indonesia Stock Exchange and with the Purposive Sampling method, obtained 17 companies with 3 years of observation, so the number of samples in this study is 51. The results show that the concentration of ownership, company size, and leverage have a significant effect. The test results show a positive and significant effect on the implementation of corporate governance partially for each variable and simultaneously for all variables.]]>
<![CDATA[ESTIMASI ERROR: ANCHORING-ADJUSTMENT DAN REAKSI INVESTOR ]]>
<![CDATA[Riza Praditha]]>
<![CDATA[ SIMAK Vol 18 No 02 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v18i02.117
<![CDATA[This study aims to test the estimation error of future earnings made by investors and analyze the psychological factors heuristic (anchoring-adjustment) experienced. The subjects in this study were accounting and financial management students at STIE Tri Dharma Nusantara who were proxied as investors. The research design used was within-subject laboratory experiments. The analytical method uses the General Linear Model - Repeated Measurement. The results showed that investors experienced bias in estimating future earnings. Bias is indicated by the magnitude of the error of estimated earnings has a tendency that is close to its initial value. Investors overestimate future earnings when they obtain information with a positive initial value, while investors underestimate the performance of future earnings if they obtain earnings information with a negative initial value. This means that investors experience anchoring-adjustment heuristics and underreaction behavior towards the earnings information presented. Tujuan penelitian ini adalah untuk menguji kesalahan estimasi laba masa depan yang dilakukan investor serta menganalisis faktor psikologi heuristik (anchoring-adjustment) yang dialami. Subjek dalam penelitian ini adalah mahasiswa akuntansi dan manajemen keuangan pada STIE Tri Dharma Nusantara yang diproksikan sebagai investor. Desain penelitian yang digunakan adalah eksperimen laboratorium within-subject. Metode analisis menggunakan General Linear Model – Repeated Measurement. Hasil penelitian menunjukkan bahwa investor mengalami bias dalam mengestimasi laba masa depan. Bias yang ditunjukkan dengan besaran kesalahan estimasi laba memiliki kecenderungan yang mendekati nilai awalnya. Investor megestimasi laba masa depan lebih tinggi (overestimate) ketika memperoleh informasi dengan nilai awal positif, sebaliknya investor underestimate terhadap kinerja laba masa depan jika memperoleh informasi laba dengan nilai awal negatif. Hal ini berarti bahwa investor mengalami heuristik anchoring-adjustment dan berperilaku underraction terhadap informasi laba yang disajikan.]]>
<![CDATA[KINERJA KEUANGAN DAN REPUTASI PERUSAHAAN: STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Laurentius Christian Oktavianus]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Robert Jao]]>;
<![CDATA[Riza Praditha]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.13.2.2022.218-227
<![CDATA[The purpose of this study is to investigate the effect of financial performance on company reputation and the influence of company reputation on financial performance. This study uses secondary data, namely the annual report and Corporate Image Index (CII) visited by the Frontier Consulting Group. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange which have a CII score index consecutively during the 2016-2019 period. The number of companies that meet the criteria in this study are 34 companies selected using purposive sampling with a total of 136 data observed. This study uses simple linear regression analysis. The results of this study indicate that financial performance has a positive and significant effect on the company's reputation and the company's reputation has a positive and significant effect on financial performance.]]>
<![CDATA[PERAN INDEPENDENSI, DAN PENGALAMAN SEBAGAI ANTESEDEN KUALITAS AUDIT ]]>
<![CDATA[Nurfatwa Basar]]>;
<![CDATA[Riza Praditha]]>;
<![CDATA[Arman Kamal]]>;
<![CDATA[iani * Fitriani]]>
<![CDATA[ Jurnal Mirai Management Vol 5, No 3 (2020) ]]>
Publisher : <![CDATA[STIE AMKOP ]]>
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DOI: 10.37531/mirai.v5i3.668
<![CDATA[Penelitian ini bertujuan untuk menguji peran independensi dan pengalaman sebagai anteseden dari kualitas audit yang dihasilkan auditor pemerintah. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan menggunakan data primer yang diperoleh dari hasil kuesioner. Sampel yang digunakan sebanyak 30 orang auditor pemerintahan pada Inspektorat kota Makassar. Analisis data menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa secara simultan, independensi dan pengalaman menunjukkan pengaruh yang positif signifikan terhadap kualitas audit. Namun pengujian secara parsial menunjukkan adanya hasil yang berbeda, di mana independensi justru menunjukkan pengaruh yang negatif dan signifikan terhadap kualitas audit, sedangkan faktor pengalaman tetap menunjukkan hasil yang positif dan signifikan. Hal ini berarti sikap independen yang ditunjukkan justru mengurangi kualitas audit, sedangkan pengalaman dapat meningkatkan kualitas pertimbangan audit yang dihasilkan auditor. Kata kunci: independensi, pengalaman audit, kualitas audit]]>
<![CDATA[Investor Beliefs Revision In The Multiple Benchmark Accounting Information ]]>
<![CDATA[Riza Praditha]]>;
<![CDATA[Abdul Hamid Habbe]]>;
<![CDATA[Robert Jao]]>
<![CDATA[ SENTRALISASI Vol. 9 No. 2 (2020): Sentralisasi ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v9i2.886
<![CDATA[Penelitian ini bertujuan untuk menguji efektivitas dari pengungkapan informasi akuntansi multiple benchmark terhadap revisi keyakinan investor dalam memprediksi kinerja laba masa depan. Desain penelitian yang digunakan adalah eksperimen laboratorium 2x2 full factorial within subject. Subjek yang digunakan dalam penelitian ini adalah 20 orang mahasiswa Program Doktor Ilmu Ekonomi Universitas Hasanuddin yang diproksikan sebagai investor. Hasil penelitian menunjukkan bahwa ketika investor memeroleh informasi laba transitory bernilai positif investor cenderung melakukan revisi atas prediksi laba yang dilakukan berdasarkan informasi tambahan (management guidance). Hal tersebut ditunjukkan adanya perbedaan yang signifikan antara prediksi laba sebelum dan setelah diberikan informasi tambahan. Sedangkan, ketika investor memeroleh informasi laba transitory bernilai negatif, menunjukkan hasil yang sebaliknya. Investor cenderung memprediksi kinerja laba masa depan tidak jauh berbeda dari keyakinan awalnya. Hal ini menunjukkan adanya keterpatokan terhadap nilai awal yang menyebabkan investor mengalami bias heuristik anchoring-adjustment.This study aims to examine the effectiveness of the disclosure of multiple benchmark accounting information on the investor's belief revision in predicting future earnings performance. The research design used laboratory experiments 2x2 full factorial within-subject. The subjects used in this study were 20 students of the Doctoral Program in Economics, Hasanuddin University who were proxied as investors. The results show that when investors obtain information on temporary earnings is positive, investors tend to revise earning predictions based on additional information (management guidance). This is indicated by the significant difference between earnings predictions before and after additional information is provided. Meanwhile, when investors get information about negative temporary earnings, the results show the opposite. Investors tend to predict future earnings performance that is not much different from their initial beliefs. This shows the existence of a set of initial values that cause investors to experience anchoring-adjustment heuristic bias.]]>
<![CDATA[Determinants of Good Corporate Governance (Empirical Studies on Companies Listed on The IDX) ]]>
<![CDATA[Riza Praditha]]>;
<![CDATA[Megawati Megawati]]>;
<![CDATA[Lasty Agustuty]]>
<![CDATA[ SENTRALISASI Vol. 11 No. 1 (2022): Sentralisasi ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.33506/sl.v11i1.1505
<![CDATA[The purpose of this study is the role of ownership concentration, firm size, and leverage in influencing good corporate governance. This research design is quantitative. The population used is 45 companies indexed LQ45 on the Indonesia Stock Exchange and with the Purposive Sampling method, obtained 17 companies with 3 years of observation, so the number of samples in this study is 51. The results show that the concentration of ownership, company size, and leverage have a significant effect. The test results show a positive and significant effect on the implementation of corporate governance partially for each variable and simultaneously for all variables.]]>
