Article Per Year (5 Year)
p-Index From 2021 - 2026
10.987
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AKUNTANSI DEWANTARA AKRUAL: Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Jurnal Abadimas Adi Buana Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Journal on Education Research In Management and Accounting (RIMA) Jurnal Pendidikan Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Tonika: Jurnal Penelitian dan Pengkajian Seni FINANCIAL : JURNAL AKUNTANSI Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis Jurnal Ekuilnomi Journal of Economics and Business UBS Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Media Akuntansi dan Perpajakan Indonesia (MAPI) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Perspektif Akuntansi JURNAL LENTERA AKUNTANSI Bima Journal : Business, Management and Accounting Journal Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Education Research Jurnal Locus Penelitian dan Pengabdian SENGKUNI Journal (Social Science and Humanities Studies) Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Indonesian Journal of Sustainability Accounting and Management Jurnal Manajemen dan Pemasaran Digital Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Analisa: Jurnal Manajemen dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA) Taxpedia
Luky Patricia Widianingsih
Universitas Ciputra
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 83 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 83 Documents
Search

 5   6   7   8   9 
BEHAVIORAL BIASES, FINANCIAL LITERACY AND INVESTMENT DECISION-MAKING Michelle Charline Wibowo; Luky Patricia Widianingsih
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i3.7418

Abstract

Research Purposes. This study aims to determine the effects of Self-Control, Overconfidence, Herding, and Mental Accounting on Investment Decisions, with Financial Literacy Serving as a moderating variable. Research Methods. The data analysis method used multiple linear regression analysis. Research Results and Findings. The results show that there is a significant effect of self-control and overconfidence on the investment decisions of young investors. Herding has no significant effect on investment decisions due to the tendency of investors to make decisions independently. Mental accounting has no significant effect on investment decisions; good planning in mental accounting does not mean that it will make investors consider every decision taken. The moderating role of financial literacy in self-control, overconfidence, and herding in investment decisions has an insignificant effect. Meanwhile, financial literacy can weaken the negative influence of mental accounting in investment decision-making. The implication of this research is the importance of strengthening self-control and education to control overconfidence in the investment decisions of young investors.
INTENSITAS EMISI KARBON DAN NILAI PERUSAHAAN : PERAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Anastasia Caroline Jaby; Luky Patricia Widianingsih
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 2 (2026): Agustus 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i2.973

Abstract

Penelitian ini bertujuan untuk menguji pengaruh intensitas emisi karbon terhadap nilai perusahaan serta mengeksplorasi efek moderasi dari kepemilikan institusional. Pengukuran nilai perusahaan menggunakan rasio Tobin’s Q, sementara intensitas emisi karbon diperoleh dari pembagian total emisi Scope 1 dan Scope 2 dengan penjualan perusahaan. Populasi mencakup perusahaan-perusahaan sektor infrastruktur yang tercatat di Bursa Efek Indonesia sepanjang periode 2022–2024. Melalui teknik purposive sampling, diperoleh 93 data observasi. Analisis dilakukan dengan Moderated Regression Analysis (MRA). Hasil penelitian mengungkap bahwa intensitas emisi karbon tidak memberikan dampak signifikan terhadap nilai perusahaan. Kepemilikan institusional pun tidak memoderasi hubungan tersebut. Di sisi lain, kepemilikan institusional, profitabilitas, serta leverage berpengaruh positif terhadap nilai perusahaan, sedangkan ukuran perusahaan tidak menunjukkan pengaruh yang signifikan.
Triggering Turbulence: How Trump’s Tariff Talk Shook the Markets Kenley Maccauley Riyono; Nicklaus Stanley; Rafael Savio Easter; Vincent Adijaya; Ruben Putranto Purnomo; Luky Patricia Widianingsih
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 16 No. 1 (2026): March 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v16i1.1658

Abstract

On April 2, 2025, President Donald J. Trump imposed a 32% import tariff on Indonesia, triggering significant stock market volatility and global panic. This study aims to provide empirical evidence on whether there are significant differences in aggregate and cumulative abnormal returns before and after Trump’s reciprocal tariff policy announcement. The research adopts an event study approach, using a sample comprising all companies across 11 sectors listed on the Indonesia Stock Exchange. The findings indicate that the Indonesian capital market responded negatively and significantly to Trump’s tariff announcement. This is reflected in a significant decline in the Aggregate Abnormal Return (AAR) on the first day following the announcement. The decline is also evident in the Cumulative Aggregate Abnormal Return (CAAR), which illustrates the aggregate market losses accumulated during the event window. However, the drop in AAR and CAAR lasted only for two days post-announcement, after which signs of recovery emerged from the third to the fifth day. Further analysis of sectoral Abnormal Returns (AR) shows that most sectors closely linked to international trade activities experienced a significantly negative decline in AR.
Co-Authors Adam As’ad Muludi Adellia Mustikasari Alexandre Desousa Guterres Alexandre Desousa Guterres Anastasia Caroline Jaby Anastasia Filiana Ismawati Anastasia, Michelle Anggun Prasasti Aulia Valencia Djunawan Bambang Tjahjadi Boediono, Philipo Caitlyn Naomi Chandra Catharine Felicia Catherine Angeline Indrawati Chang, Nicholas Chika, Joceline Clarissa Nadine Limanda Cliff Kohardinata Eko Budi Santoso Emelie Vlaviorine Eveline Viendra Tjoa Evi Thelia Sari Ezar, Abraham Romamti Fanny Septina Felicia Vanessa Wijaya Gunardi, Ega Jenny Ivander Adi Jaya Jacqueline Vania Wardhani Jacqueline, Jacqueline Jennifer Jennifer Jevan Andreas Talahaturusun Jevan Andreas Talahaturusun Karundeng, Frandy Efraim Fritz Kazia Laturette Kelvin Yauri Kenley Maccauley Riyono Kenley Maccauley Riyono Kenley Maccauley Riyono Kushandojo, Adeline Hamidy Lilia Valentina Lucky Subandi Maria Asumpta Evi Marlina Michelle Charline Wibowo Muhammad Najmi Ar Ramadan Nadhila Putri Arifianti Nadhila Putri Arifianti Ni Made Gianti Nicholas Chang Nicholas Chang Nicklaus Stanley Nicklaus Stanley Novrys Suhardianto Nugrhanto, Kaningar Odie Permatasari, Felia Pramudita, Nieke Ayu Rafael Savio Easter Renata, Madeline Riyono , Kenley Maccauley Riyono, Kenley Maccauley Ruben Putranto Purnomo Salim, Wijaya Sapatra, Enrico Fendy Sietas, Syarine Geannah Stanley, Nicklaus Steven Sanjaya Subandi, Lucky Syarine Geannah Sietas Talahaturusun, Jevan Andreas Tjoa, Eveline Viendra Vianney Parameswara Ali Vincent Adijaya Vlaviorine, Emelie Waluyo, Louis Wiliam Santoso William Santoso Wimelson, Sean Reynard Wirawan ED Radianto Yopy Junianto