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All Journal E-SOSPOL Jurnal Wira Ekonomi Mikroskil JURNAL ADMINISTRASI BISNIS Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Health Notions Ekspektra: Jurnal Bisnis & Manajemen JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Multidiciplinary Journal Majalah Ekonomi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen POLITICO EKUITAS (Jurnal Ekonomi dan Keuangan) Performance Jurnal Entrepreneur dan Entrepreneurship Jurnal Perilaku dan Strategi Bisnis JOURNAL FOR BUSINESS AND ENTREPRENEURSHIP Jurnal Akuntansi Enrichment : Journal of Management Majalah Ilmiah Dian Ilmu AloHA International Journal of Health Advancement (AIJHA) Interdisciplinary Journal on Law, Social Sciences and Humanities Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Economics and Business Journal Jurnal Strategi dan Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Administrasi Bisnis
Zarah Puspitaningtyas
Faculty Of Social Sciences And Political Science, University Of Jember
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Multiparadigma

 1 
Manfaat Informasi Akuntansi untuk Memprediksi Risiko Investasi Saham Berdasarkan Pendekatan Decision Usefulness Puspitaningtyas, Zarah
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (816.782 KB)

Abstract

This study is to explain the usefulness of accounting information to predict the risk of stock investment based on the decision usefulness approach, technically shown through the effect of variable accounting on risk of stock investment. Based on analysis of 13 companies over a period of five years (2001-2005) by using multiple linear regression, the model shows that the current ratio significantly influence the risk of stock investment. However, signs of regression coefficients are not consistent with the predictions of the study. The results indicate that the current ratio has positive influence on the risk of stock investment. F test shows that the regression model with the current ratio as independent variables significantly influence the risk of stock investment. Meanwhile, the regression model with independent variables of current ratio, debt equity ratio, total assets turnover, return on investment, sales growth, and price earnings ratio do not significantly influence the risk of stock investment. The findings suggest that accounting information has relatively little ability to explain variations in risk of stock investment. The validation of regression models shows no difference between the real investment risk and investment risk prediction, meaning that accounting information is useful for predicting the risk of stock investment.
MANFAAT INFORMASI AKUNTANSI UNTUK MEMPREDIKSI RISIKO INVESTASI SAHAM BERDASARKAN PENDEKATAN DECISION USEFULNESS Zarah Puspitaningtyas
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (816.782 KB) | DOI: 10.18202/jamal.2010.12.7105

Abstract

This study is to explain the usefulness of accounting information to predict the risk of stock investment based on the decision usefulness approach, technically shown through the effect of variable accounting on risk of stock investment. Based on analysis of 13 companies over a period of five years (2001-2005) by using multiple linear regression, the model shows that the current ratio significantly influence the risk of stock investment. However, signs of regression coefficients are not consistent with the predictions of the study. The results indicate that the current ratio has positive influence on the risk of stock investment. F test shows that the regression model with the current ratio as independent variables significantly influence the risk of stock investment. Meanwhile, the regression model with independent variables of current ratio, debt equity ratio, total assets turnover, return on investment, sales growth, and price earnings ratio do not significantly influence the risk of stock investment. The findings suggest that accounting information has relatively little ability to explain variations in risk of stock investment. The validation of regression models shows no difference between the real investment risk and investment risk prediction, meaning that accounting information is useful for predicting the risk of stock investment.
IS ACCOUNTING INFORMATION RELEVANT AS AN EARLY WARNING SIGNAL? Zarah Puspitaningtyas; Ika Sisbintari; Hari Karyadi; Andrias Dwimahendrawan
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.22

Abstract

Abstrak – Relevankah Informasi Akuntansi sebagai Sinyal Peringatan Dini?Tujuan Utama – Studi bertujuan menganalisis peran informasi akuntansi sebagai sinyal peringatan dini bagi investor.Metode – Studi ini menggunakan metode wawancara terstruktur dan regresi linear berganda. Adapun sampel studi adalah perusahaan yang terdaftar di Indeks IDXHIDIV20 periode 2014-2019 dan komunitas investor saham pemula.Temuan Utama – Studi membuktikan bahwa informasi akuntansi mengandung nilai prediktif sebagai sinyal peringatan dini bagi investor. Keputusan investasi seringkali dipengaruhi perilaku investor yang terkadang sulit dianalisis secara rasional. Kualitas keputusan tergantung pada pengetahuan dan pengalaman yang dimiliki investor.Implikasi Teori dan Kebijakan – Hasil studi mendukung teori sinyal, bahwa informasi akuntansi mengandung nilai prediktif yang bermanfaat bagi investor. Walaupun demikian, perilaku investor terkait dengan pemanfaatan informasi akuntansi tergantung pada kemampuannya menangkap dan menganalisis sinyal tersebut.Kebaruan Penelitian – Studi ini menerapkan mixed method untuk membuktikan nilai prediktif dari informasi akuntansi dan mengungkapkan makna manfaat yang terkandung didalamnya bagi investor. Abstract – Is Accounting Information Relevant as an Early Warning Signal?Main Purpose – This study aims to analyze the role of accounting information as an early warning signal for investors.Method – This study uses a structured interview method and multiple linear regression. The study samples are companies listed on the IDXHIDIV20 Index for the 2014-2019 period and the beginner stock investor community.Main Findings – This Study proves that accounting information is predictive as an early warning signal for investors. Investment decisions are often influenced by investor behaviour which is sometimes difficult to analyze rationally. The decision's quality depends on the investor's knowledge and experience.Theory and Practical Implications – The study results support the signal theory that accounting information contains the predictive value that benefits investors. However, investors' behaviour related to the use of accounting information depends on their ability to capture and analyze these signals.Novelty – This study applies a mixed method to prove the predictive value of accounting information and reveal the meaning of the benefits contained therein for investors.
Co-Authors Afifah, Ulfiana Zahraini Agung Widhi Kurniawan Ahmad Afifuddin Sholeh Al Munawir Alfu Laila Ali Djamhuri Alifian Nugraha Amalia Muyassaroh Amellia, Radhitta Diena Anastasia Murdyastuti Andaratul Masruroh Anggi Yuprita Amanda Puteri Anna Isnaini Wijayanti Ariska Tri Febriyanti Aryo Prakoso Bagus Sigit Sunarko Desy Tariustanti Devi, Nadinda Kartika Didik Eko J Djoko Poernomo Dwimahendrawan, Andrias Edy Kurniawan Edy Wahyudi Feranita, Nungki Viana Ferry Andre Agustian Hadi, Enny Roseita Hari Karyadi Ika Sisbintari Isa Marufi Jamaluddin Jamaluddin Karyadi, Hari Kristina Dwi Wulandari Kristina Dwi Wulandari Lestari, Oktavia Dwi Lestari, Oktavia Dwi Luh Putu Ratna Sundari Maslikha, Henik Masruroh, Andaratul Mohammad Hoiron Nungki Viana Feranita Prakoso, Aryo Puji Wahono Ratna Aprilia Setia Rini Rizc Ditya Purba Tandri Sampir Andrean Sukoco Sasongko Sasongko Septa Lukman Andes Sri Hernawati Wahono, Puji Wijayanti, Anna Isnaini Yeni Puspita Zumrotudz Dzakiyah