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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 : journal of economics business

 1 
Qualitative characteristics of accounting information in the belief revision of the users for the securities prospects in Indonesia Stock Exchange (IDX) Adhikara, MF. Arrozi; Maslichah, Maslichah; Diana, Nur
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.269

Abstract

The research attempts to reveal, in explanatory causality, the effect of the use of ac- counting information on the belief revision of stock selection for the security prospects in Indonesia Stock Exchange. The data were collected using survey on investment managers with individual unit analysis, through simple random sampling. They were analyzed using structural equation model (SEM). The result shows that there is posi- tive effect of the usefulness of accounting information on belief revision and return preferences; there is positive effect of the usefull of price information on belief revision and return preferences; there is positive effect of systematis risk on the usefulness of price information, and there is positive effect of belief revision on return preferences. This result also indicates negative effect of the usefulness of accounting information on the unsystematic risk; the negative effect of systematic risk on belief revision, as well as the negative effect of unsystematic risk on belief revision. Variables of unsystematic risk and belief revision are a mediating variable because it is increasing the effect and the relationships among variables. Yet, the use of price information is as a mediating because it lowers the effect between variables.The study also shows that accounting information is very useful because it contains value, relevan, reliabel, comparative information and has prospect in the future in decision making. Investment managers shlod be sophisticated, rational, prudent, and have risk preferences that can make a positive contribution in the advisory to investors.
Individual investors’ behavior in decision making on securities investment in Indonesia Stock Exchange (ISE) Septyanto, Dihin; Adhikara, MF. Arrozi
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.302

Abstract

This study tests the benefits of investment in financial information, sophisticated and rational attitude, and risk preferences of investors on utility maximization in investment decision-making process. This study is clear causality with the survey on the opinions, attitudes, experiences, or characteristics of the study individual subjects. Time dimension is one shot study on 182 investors. Data analysis was done using Structural Equation Modeling (SEM) with AMOS program. It shows that the benefits of financial information does not affect the investment intentions; Subjective norms positively affect the investment intentions; Subjective norms have positiveinfluence on belief revision; usefulness of accounting information has  positive influence on the perception of systemic risk; positive belief revision affects investment intentions, and systematic risk perception negatively affect the investment intentions. They become sophisticated investors and irrational because it does not utilize the information in the financial statements of the stock investment decisions. They risk averter because when they have a positive attitude towards risk stocks, investors avoid acting in investment intentions.
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