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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ekonomi : Journal of Economic Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, & Accountancy Ventura AKRUAL: Jurnal Akuntansi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Pengabdian Masyarakat AbdiMas Journals of Ners Community International Journal of Nursing and Health Services (IJNHS) GEMA EKONOMI Journal of Multidisciplinary Academic Jurnal Bisnis dan Akuntansi Jurnal Ekonomi Manajemen Sistem Informasi JASF (Journal of Accounting and Strategic Finance) PREPOTIF : Jurnal Kesehatan Masyarakat The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan Journal of Nursing and Public Health (JNPH) Jurnal Health Sains Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Abdimisi Interdisciplinary Social Studies Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Golden Ratio of Finance Management Formosa Journal of Science and Technology (FJST) Journal of Hospital Management Amkop Management Accounting Review (AMAR) JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) Vitalitas Medis : Jurnal Kesehatan Dan Kedokteran Inovasi Kesehatan Global International Journal of Health and Medicine Management Dynamics: International Journal of Management and Digital Sciences Global Management: International Journal of Management Science and Entrepreneurship Jurnal Cinta Nusantara
MF. Arrozi Adhikara
Universitas Esa Unggu
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Journal : Jurnal Akuntansi

 1 
Revisi Keyakinan atas Sinyal Informasi Akuntansi MF. Arrozi Adhikara
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 2 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this study was to determine the behavior of securities analysts’ beliefs revision in the valuation of shares which is determined by the sinyal quality of accounting information, unsystematic risk perception, and market risk as a measure of environmental uncertainty.This study uses explanatory-causal approach. Type of data is primary data and the collection method is a survey. The dimension of time used is one shot study. The respondents were securities analysts and the unit of analysis is the individual. Data analysis used Structural Equation Modeling (SEM) with AMOS.This study shows that the usefulness of accounting information has a positive influence on the beliefs revision and perceptions of risk and subjectivity of the return. Meanwhile, perception of risk has a negative influence on the subjectivity of the return. Furthermore, environment uncertainty has no influence on beliefs revision and subjectivity of the return. In addition, beliefs revision has a positive influence on subjectivity of return.Study findings indicate that signal quality of accounting information has information content; securities analysts have high confidence, prudent, disjunction attitude, volitional, sophisticated, rational behavior, and preferences of risk averter.Keywords: usefulness of accounting information, beliefs revision, perceptions of risk, environment uncertainty, subjectivity of return.
Co-Authors Adityarini, Danuta Adrie Putra Agus Munandar Alfira Ulfa Anastina Tahjoo Andry Andry Andry Andry ANDRY, ANDRY Anugrah, Faisal Arham Irzan Chooky Novalino Christophera R Lucius CSP Wekadigunawan Danuta Adityarini Deny Erfin Dihin Septyanto Dwinijanti, Lenny Elvina. R. M Endah, Nur Jannah Endang Ruswanti Erish Harry Angkat Erry Yudhya Mulyani F, Dewi Diah Fachturohman, Mochamad Arfan Fahad Fahad Fatia Maulida Febriarukmini, Rumbita Feni Endah Trisnawati Ferry Ferdian Nugraha Guntur Desar Dwiputra Handayani, Sri Harahap, Riska Anjla Indah Nurpala, Siti Hardiyati Irianto, Sugeng Eko Jatmiko Jatmiko Jatmiko, Jatmiko Kemala Rita Kristanti M., Novera Kristanti M., Novera Kurnia Ramadhan KUSMAPRADJA, ROKIAH Kusumapradja, Rokiah Lenny Dwinijanti Luciana Indah Permatasari Lucki Lucki Maslichah, Maslichah Mochammad Adam Eldi Mohamad Reza Hilmy Mulyanah Mulyanah Mulyanah, Mulyanah Musaida, Musaida Namira Azzahra Nofiarni, Nofiarni Nofierni, Nofierni Novadiana, Novadiana Nur Diana Nur Diana Permatasari, Luciana Indah R. Fresley Hutapea R. M, Elvina. Rahmawati, Wawah Reza Fadhilla Rian Adi Pamungkas Rina Anindita Rina Mutiara Rina Wahyuni Rini Handayani Rizaldi, Fredy Rosida Siboro Royhisar Martahan Simanungkalit Rumbita Febriarukmini sandra dewi Santowijaya, Alfadli Sapto Jumono Saputra, Sugiyono Selfie, Selfie Setyati, Ritta Setyati, Ritta Silviana Mustikawati, Intan Solly Aryza Sri Handayani Sudarwan, Sudarwan Sugiyanto - Sugiyanto, Sugiyanto Suharna, Jaka Supriyantoro Supriyantoro Suriadi Suriadi Susanthy, Adhita Taufiq Tirtayasa, Charli Otman Ummanah Ummanah, Ummanah Victor Livinus Victor Livinus, Victor Wahidi, Kemala Rita Wahyuni Dian Wahyuni, Yulia Wardani, Isma Prasetya WD Purwati Wekadigunawan, CSP Wenny Widodo, Agung Mulyo