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All Journal Jurnal Keuangan dan Perbankan The Indonesian Accounting Review Priviet Social Sciences Journal
Nita, Riski Aprilia
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Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Comparison of Investment Decision Frame and Belief-adjustment Model on Investment Decision Making Almilia, Luciana Spica; Wulanditya, Putri; Nita, Riski Aprilia
Jurnal Keuangan dan Perbankan Vol 22, No 3 (2018): July 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.323 KB) | DOI: 10.26905/jkdp.v22i3.1880

Abstract

Investors sometimes performed the irrational behavior in the stock market. Framing indicated that decision maker would respond with different ways on the problem of the similar decision if the problem was presented in different format. Framing effect was need to be wary because it can created bias in decision making.  We examined investment decision making based on belief-adjustment model and investment decision frame.  The research method a mixed design experiment (between and within subject). Research participants in this research were non-professional investors.  The numbers of participants in this research were 113 people.  We found that participants gave a different response when receiving non-accountancy information (expressive decision frame) with different presentation patterns that were step-by-step and end-of-sequence. The other findings of these research showed that there was no different response between participants receiving accountancy information (financial decision frame) and participants receiving non-accountancy information (expressive decision frame) in end-of-sequence presentation pattern.  However, when participants received accountancy information compared to non-accountancy information in step-by-step presentation pattern, it showed that there was a different response. The overall results of the study indicated that the investment decision frame affects the investment decision making when the information presentation pattern was step-by-step.JEL Classification: D82, G11DOI: https://doi.org/10.26905/jkdp.v22i3.1880
Softlifting in College: Cheating or Forgiving Irwandi, Soni Agus; Pujiati, Diyah; Nita, Riski Aprilia; Shonhadji, Nanang; Nabilah, Syaifana; Maulana, Hafizd Oktariawan
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3597

Abstract

Softlifting in higher education occurs due to the academic community's requirements and the convenience of accessing and downloading software through internet platforms. This research aims to investigate the impact of ethics sensitivity, moral ethics, perceived risk, perceived benefits, and habit on the intention to engage in softlifting. The study employed quantitative research through distributing questionnaires to accounting students at private universities in Surabaya. Data analysis was conducted using Structural Equation Model Partial Least Square (SEM-PLS). The findings reveal that ethics sensitivity, moral ethics, perceived risk, and habit have a negative and significant influence on the intention to engage in softlifting. On the other hand, perceived benefits have a positive and significant effect on softlifting intention. Incorporating ethical and moral values as research variables is an essential ethical consideration for those involved in software piracy, which adds originality to this study. This research emphasizes the importance of effective socialization and education against using pirated software or engaging in softlifting within the university environment. Furthermore, it underscores the responsibility of university management to provide legal software to students, which serves as a practical contribution to the overall issue.
Softlifting in College: Cheating or Forgiving Irwandi, Soni Agus; Pujiati, Diyah; Nita, Riski Aprilia; Shonhadji, Nanang; Nabilah, Syaifana; Maulana, Hafizd Oktariawan
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3597

Abstract

Softlifting in higher education occurs due to the academic community's requirements and the convenience of accessing and downloading software through internet platforms. This research aims to investigate the impact of ethics sensitivity, moral ethics, perceived risk, perceived benefits, and habit on the intention to engage in softlifting. The study employed quantitative research through distributing questionnaires to accounting students at private universities in Surabaya. Data analysis was conducted using Structural Equation Model Partial Least Square (SEM-PLS). The findings reveal that ethics sensitivity, moral ethics, perceived risk, and habit have a negative and significant influence on the intention to engage in softlifting. On the other hand, perceived benefits have a positive and significant effect on softlifting intention. Incorporating ethical and moral values as research variables is an essential ethical consideration for those involved in software piracy, which adds originality to this study. This research emphasizes the importance of effective socialization and education against using pirated software or engaging in softlifting within the university environment. Furthermore, it underscores the responsibility of university management to provide legal software to students, which serves as a practical contribution to the overall issue.
Revisiting determinants of financial performance: The roles of environmental performance, environmental costs, and environmental disclosure Sarwendhi, Rezza Arlinda; Dwiati, Agustina Ratna; Nita, Riski Aprilia; Febita, Gyzza
Priviet Social Sciences Journal Vol. 6 No. 1 (2026): January 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i1.1143

Abstract

  This study seeks to analyze the impact of environmental performance, environmental costs, and environmental disclosure on the financial performance of consumer cyclical companies. The sample companies selected are cyclical companies with public status (Tbk) between 2019 and 2023. Sample selection was performed using the purposive method, and the final sample comprised 16 companies with 67 observations after outlier removal. The PROPER rating is used as a proxy to assess environmental performance, environmental costs are assessed through CSR expenditure disclosures in annual reports, and environmental disclosure is evaluated using GRI-G4 indicators. The analytical techniques employed included descriptive statistics and classical assumption tests. In addition, multiple regression models were used, and SPSS was used for hypothesis testing. Testing revealed that environmental performance negatively affects financial performance. This indicates that efforts to improve environmental performance require substantial costs, potentially reducing profitability. Meanwhile, environmental costs have no significant effect on financial performance, suggesting that increased CSR spending does not directly enhance profitability. Conversely, environmental disclosure positively impacts financial performance, implying that transparent reporting of environmental activities enhances public trust and investor perception. Some limitations of this study were the small number of companies used as samples because only a few companies participated in the PROPER rating or disclosed sustainability reports, and the need to remove outliers. Further research is expected to increase the number of samples, include additional independent variables, and examine other industry sectors to obtain more comprehensive insights.
Co-Authors Agustina Ratna Dwiati, Agustina Ratna Diyah Pujiati Febita, Gyzza Luciana Spica Almilia Maulana, Hafizd Oktariawan Nabilah, Syaifana Nanang Shonhadji Putri Wulanditya Rezza Arlinda Sarwendhi Soni Agus Irwandi