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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Bisnis dan Ekonomi Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Abdimas Jurnal Akuntansi dan Keuangan The Indonesian Accounting Review Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Infestasi Jurnal Akuntansi dan Perpajakan International Research Journal of Business Studies (E-Journal) Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Bisnis Kumawula: Jurnal Pengabdian Kepada Masyarakat The Indonesian Journal of Accounting Research Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Kedaymas JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Research Journal of Business Studies
Luciana Spica Almilia
Universitas Hayam Wuruk Perbanas Surabaya
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Examining the Effects of Presentation Patterns, Orders, and Information Types in Investment Decision Making Almilia, Luciana Spica; Hartono, Jogiyanto; Supriyadi, .; Nahartyo, Ertambang
Gadjah Mada International Journal of Business Vol 15, No 2 (2013): May-August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

This study aims to investigate the existence of Belief Model (BAM) developed by Hogarth and Einhorn (1992) in investment decision making. Particulary, this study examined: the effects of presentation patterns, presentation orders, and information types (accounting or non-accounting information) in investment decision making. This study used laboratory experiment to test the hypotheses. Hypotheses were tested using t-test. This study showed a “judgement bias” that is a recency which the effect of presentation pattern is consecutive is higher than unconsecutively.                  
FINANCIAL AND NON-FINANCIAL FACTORS INFLUENCING INTERNET FINANCIAL AND SUSTAINABILITY REPORTING (IFSR) IN INDONESIA STOCK EXCHANGE Almilia, Luciana Spica
Journal of Indonesian Economy and Business Vol 25, No 2 (2010): May
Publisher : Journal of Indonesian Economy and Business

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Abstract

Internet Financial and Sustainability Reporting (IFSR) is voluntary in nature. With no specific regulations on IFSR, there is a disparity of IFSR practices among companies.Some companies disclose only partial financial statement using a low level of technology, while others disclose full sets of financial reports using sophistications of the web such as multimedia and analytical tools. Sustainability (1999) addressed the benefits (global reach, immediacy, ease of updating, transparency, link ability, and interactivity) ofreporting social and environmental information on the website and thus the factors that affect decision of whether or not to use this communication medium. By placinginformation on the firm’s website, users can search, filter, retrieve, download, and even reconfigure such information at low cost in a timely fashion.The purpose of this study was to examine financial variables that affect Internet Financial and Sustainability Reporting (IFSR) of listed in Indonesia Stock Exchange companies. The ordinal logistic regression used to examine variables that affect Internet Financial and Sustainability Reporting (IFSR). The sample of this research is companies that listed in Indonesia Stock Exchange. The 203 observations were divided into three categories: 87 companies not providing financial and sustainability report in the internet (No website), 62 companies providing financial and sustainability report in the internet with low index (Low Index) and 54 companies providing financial and sustainability reportin the internet with high index (High Index). The result shows that firm size, majority shareholders, auditor size and industry type as a determinant factor of internet financialand sustainability-reporting index in Indonesia, whereas leverage and profitability not statistically significant as determinant factors of internet financial and sustainabilityreporting index in Indonesia.Keywords: internet financial reporting, website, traditional financial reporting, internet, financial statement, voluntary disclosure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STATUS PERUSAHAAN PASCA IPO DENGAN ANALISIS MULTINOMIAL LOGIT Almilia, Luciana Spica; Silvy, Meliza
Journal of Indonesian Economy and Business Vol 18, No 4 (2003): October
Publisher : Journal of Indonesian Economy and Business

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Abstract

This research has a purpose to provide empirical evident about factors that affect firms status after IPO. The examined factors on this research are firm characteristics including financial ratio, industry structure, firm’s sensitivity to macroeconomic variables, underwriter reputation and ownership structure.The samples consist of 84 firms which had positive net income, positive equity book value and still listed until 2002; 24 firms which had negative net income from 2000 through 2001 and still listed; 48 firms which had negative net income and negative equity book value from 2000 through 2001 and still listed; and 19 firms which delisted from 1999 through 2002. Moreover, it is chosen by purposive sampling. The statistic method used to test on the research hypothesis is multinomial logit regression. Indirect method and direct method technique is used to gain a model that has the highest classification power in determination firms status after IPO.The result show that direct method had a higher classification power rather than indirect method. This research also indicate that firm characteristic include financial ratio, industry structure, firm’s sensitivity to macroeconomic variables, and underwriter reputation is a significant variables in determination firms status after IPOKeywords: financial distress, financial ratios, multinomial logit, macroeconomic variable
ANALISIS KANDUNGAN INFORMASI DAN EFEK INTRA INDUSTRI PENGUMUMAN STOCK SPLIT YANG DILAKUKAN OLEH PERUSAHAAN BERTUMBUH DAN TIDAK BERTUMBUH Almilia, Luciana Spica; Kristijadi, Emanuel
Journal of Indonesian Economy and Business Vol 20, No 1 (2005): January
Publisher : Journal of Indonesian Economy and Business

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Abstract

The objective of this research is to examine empirically about the information contentand intra industry effect of stock split announcement. The analysis include three aspects:information content, risk (beta) and intra industry effect of stock split announcement bygrowth firm and not growth firm.The sample of this research is 79 reporter firm (consist of 59 growth firm and 20 notgrowth firm) and 166 non reporter firms during the period of 1997 – 2002. The result ofthis research show that stock split has information content which is negatively respondendand statistically significant responded by the market around the date of stock splitannouncement. The difference between beta growth firms and not growth firms after stocksplit announcement is significant. The intra industry effect of stock split announcement iscompetitive effect.Keywords: stock split, intra industry effect, competitive effect, information content
The Effect of Overconfidence and Experience on Belief Adjustment Model in Investment Judgement Almilia, Luciana Spica; Wulanditya, Putri
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 9, No 1 (2016): April - July 2016
Publisher : Universitas Prasetiya Mulya

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Abstract

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
Audit Internal “Pengelolaan Aset Tetap” pada UMKM Jasa Fotocopy Almilia, Luciana Spica; Murdiawati, Dewi; Badriyah, Lailatul
Jurnal Abdimas Vol 25, No 1 (2021): June 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v25i1.24891

Abstract

Tujuan kegiatan pengabdian masyarakat ini bagi UMKM adalah memberikan solusi kepada UMKM terkait pengelolaan aset tetap melalui aktivitas audit internal. Tujuan kegiatan pengabdian masyarakat ini bagi mahasiswa adalah melatih mahasiswa untuk melakukan proses audit internal pada usaha skala kecil. Hasil temuan audit pada UMKM jasa Fotocopy adalah pemilik dalam menjalankan usaha fotocopy adalah pada printer dan mesin fotocopy yang rusak, akibat kurang dan salahnya perawatan. Kendala terhadap kecepatan dan gangguan internet dari pusat. Kendala yang dihadapi fotocopy-ku Rapopo di koperasi kampus 2 adalah kurangnya laptop atau computer (hanya dibatasi 2 laptop oleh pihak kampus) yang tersambung ke internet. Kendala pada karyawan jika karyawan malas dan kurang mematuhi aturan atau perintah. Hasil Audit yang telah dilaksanakan, tim auditor menawarkan beberapa solusi yaitu UMKM lebih baik memfokuskan pada pengendalian atas risiko terhadap aset tetap, merencanakan aktivitas-aktivitas yang bertujuan untuk mengendalikan risiko, memiliki prosedur tertulis terkat cara penggunaan asset tetap yang dimiliki, dan menentapkan standar-standar tertentu, misalnya standar pembelian printer bekas atau standar pembelian mesin fotocopy bekas.
Examining belief-adjustment model and investors overconfidence on investment decision making Dyah Eras Mita; Luciana Spica Almilia
Jurnal Keuangan dan Perbankan Vol 23, No 4 (2019): October 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v23i4.3203

Abstract

This research aims to examine whether there is a different judgment between the investor who receives good news followed by bad news and the one who receives bad news followed by good news information order in the step-by-step and the end-of-sequence disclosure pattern by using financial information type and non-financial information type and overconfidence characteristics on investment decision making. This research is included in the experimental design by using a mixed design of between-subjects and within-subject design and classified as experimental research which uses the 2x2x2 method. Participants used in this research are undergraduate business students in STIE Perbanas Surabaya who are studying and/or have completed investment management and/or financial statement analysis courses who will serve as non-professional investors. The results obtained in this research showed that recency effect occurred between the investor who receives good news followed by bad news and the one who receives bad news followed by good news in the step by step disclosure pattern, while there is no order effect occurred when the disclosure pattern used is the end-of-sequence.JEL Classification: G02, G11, G17DOI: https://doi.org/10.26905/jkdp.v23i4.3203
Belief Adjustment Model with self-review debiaser presentation patterns on investment decision making Antiqueain Maliu; Luciana Spica Almilia; Putri Wulanditya
Jurnal Keuangan dan Perbankan Vol 24, No 3 (2020): July 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v24i3.4097

Abstract

This study aims to examine and find out the influence of related variables, namely evidence sequence (good news followed by bad news and bad news followed by good news) and information series (long and short information) on the self-review debiaser presentation pattern based on accounting information for investment decision making. The experimental design used in this study is a 2 x 2 mixed design factorial experimental design (between subject and within subject) that manipulates the independent variable evidence sequence (good news followed by bad news and bad news followed by good news) and information series (long and short) on the Self-review debiaser presentation pattern. Participants in this study were 124 S1 Accounting Students of STIE Perbanas Surabaya. This study used the normality test and the Mann Whitney Test. The overall results of the hypothesis are partially held. The results of this study indicate that the self-review debiaser presentation pattern is proven to reduce the effect of sequences on long information series. However, self-review debiaser presentation pattern has proven unable to reduce the effect of sequence or no order effet on short information series.JEL Classification: G32, G34, M41DOI: https://doi.org/10.26905/jkdp.v24i3.4097
Pengaruh Struktur Kepemilikan Dan Ukuran Perusahaan Terhadap Pengungkapan Manajemen Risiko Edo Bangkit Prayoga; Luciana Spica Almilia
Jurnal Akuntansi dan Keuangan Vol 4, No 1 (2013): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v4i1.237

Abstract

Every company inevitably face risk in terms of financial risk or operational risk. In an uncertain economic situation, risk management is one way to reduce and deal with any risk that the company may face. This study aimed to analyze the effect of managerial ownership, domestic institutional ownership, foreign institutional ownership, public ownership and firm size on the  risk management disclosure. The population used here was secondary data from the Indonesia Stock Exchange (BEI), i.e.  the annual reports of listed manufacturing companies in periods of the year 2007-2011. The sample study using purposive sampling and final data consisted of 189 companies. The statistical method used is multiple regression analysis, hipotesis test by t test and F test. the results of this study indicate that (1) managerial ownership has no effect on risk management disclosure (2) domestic institutional ownership affects the disclosure of risk management (3) foreign institutional ownership affects the risk management disclosure (4) public ownership affect the disclosure of risk management (5) does not affect the size of the companys risk management disclosures.
Co-Authors Akbar Abdi Negara Ambarwati, Yulian Belinda Anak Agung Gede Sugianthara Angraini Angraini Anita Anggraeni Antiqueain Maliu Astania, Auravita Auravita Astania Dea Nikki Rona Dea Nikki Rona Dewi Ayu Wulandari, Dewi Ayu Dewi Murdiawati Dyah Ayu Kusuma Wardhani Dyah Ayu Kusuma Wardhani Dyah Eras Mita Edo Bangkit Prayoga Emanuel Kristijadi Emanuel Kristijadi Emil Pratiwi Emma Handayani Erida Herlina Herlina Ertambang Nahartyo Farita Dewi Rofiyah Febriyani Sarwindah Felya Febiola Firman Adi Setya Hanimah, Khilmiyatul Herla Kusumawardhani Ilham Ridho Maulana Jogiyanto Hartono Katarina Dyah Kristanti Kristijadi Kristijadi Lailatul Badriyah Lufi Yuwana Mursita Maria Oktavia Elizabeth Sinambela Maulana, Ilham Ridho Meliza Silvi Meliza Silvy Meliza Silvy Meliza Silvy Mochammad Zahid Muzammil Hadi Monica Dira Anas Hartika Mursita, Lufi Yuwana Mustafida, Nurul Mutia Anugrah Pratiwi Nanang Shonhadji Negara, Akbar Abdi Nirwana Putri Pravitasari Nisa Nailur Rahma Nita, Riski Aprilia Nur'aini Rokhmania Rokhmania Nuraini Rokhmania, Nuraini Nurul Hasanah Uswati Dewi Nurul Hasanah Uswati Dewi Putri Wulanditya Rahma, Nisa Nailur Riski Aprilia Nita Rofiyah, Farita Dewi Rosyida, Amelia Dwi Nur Supriyadi . Tjahjani Prawitowati Widjanarko, Farah Adelia Putri Winny Herdinigtyas Yunitasari, Savira