Nur Aulia Rahmah
Department Of Management Faculty Of Economic And Business Universitas Indonesia

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The Effect of Financial Literacy and Financial Inclusion on Retirement Planning Rahmat Aryo Baskoro; Rensi Aulia; Nur Aulia Rahmah
APMBA (Asia Pacific Management and Business Application) Vol 8, No 1 (2019)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.207 KB) | DOI: 10.21776/ub.apmba.2019.008.01.2

Abstract

This study aims to determine the effect of financial literacy and financial inclusion on retirement planning. This study used a quantitative method with 236 respondents and processed by the method of multiple linear regression analysis. The results of the study show that financial literacy and financial inclusion have a significant effect on retirement planning, means that the higher financial literacy and financial inclusion of a person, the better their retirement planning. In addition, the results of the study showed that respondents were dominated by moderate financial literacy levels with a percentage of 55.08%, moderate financial inclusion levels with a percentage of 57.20% and high retirement planning levels with presentations of 52.54% of the total respondents. Researchers also conduct additional research by choosing one of the demographic factors, which is monthly income. The results that monthly earnings also influence retirement planning where the higher a person's monthly income, the better their retirement planning.
MARKET REACTION ON SWITCHING TO INDUSTRY EXPERT AUDITOR: EVIDENCE FROM THE UK Nur Aulia Rahmah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i2.178

Abstract

Penelitian ini bertujuan untuk menguji apakah terdapat sebuah hubungan positif antara cumulative abnormal returns (CAR) dan keputusan perusahaan untukĀ  menggunakan auditor spesialis industri. Dari 2.097 populasi perusahaan yang terdaftar di London Stock Exchange selama tahun 2003 2013, terdapat 118 sampel perusahaan non-keuangan yang mengganti auditornya dan memiliki data lengkap. Metodologi studi peristiwa digunakan atas data sekunder dari laporan keuangan, database Nexis dan Thomson Reuters Spreadsheet Link. Hasil penelitian menunjukkan bahwa tidak terdapat respon pasar modal yang signifikan ketika perusahaan mengganti auditornya dari non-spesialis industri ke spesialis industri. Akan tetapi, uji t atas CAR menunjukkan bahwa secara umum pasar modal bereaksi secara signifikan terhadap pengumuman pergantian auditor. Hasil ini bermanfaat bagi manajemen dengan mengindikasikan bahwa investor peduli dengan pergantian auditor itu sendiri namun tidak mempertimbangkan spesialisasi industri auditor yang baru. Sehingga manajemen perusahaan harus memberikan perhatian kepada aspek lain yang lebih firm-specific.