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All Journal Jurnal Reviu Akuntansi dan Keuangan Jambura Accounting Review Tasharruf: Journal Economics and Business of Islam
Fitria Ayu Lestari Niu
IAIN Manado
Religion Economics, Econometrics & Finance Social Sciences

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Accounting Information and Psychological Factors in Capital Market : Do these Affect the Investors’ Decisions to Invest? Nur Fitry Latief; Fitria Ayu Lestari Niu
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1083.247 KB) | DOI: 10.22219/jrak.v10i2.12931

Abstract

This study aims to determine the effect of accounting information and psychological factors on investor decision to invest in the capital market. The data come from questionnaire with a Likert scale measurement tool. The object was the investors of PT MNC Sekuritas Manado who were respondents as many as 119 investors. Data analysis uses multiple linear regression analysis with SPSS Version 25. The results find that partially and simultaneous the accounting information and psychological factor had a positive and significant effect on investor decision. This shows that the increasing accounting information and psychological factors available will increasingly influence the decision making of investors. But from the partial t-test results, it was found that the accounting information had more influence than the psychological factor, it means that investors tend to be rational in making their investment decisions by using accounting information as consideration for their decision making. This study provides empirical evidence regarding the influence of accounting information and psychological factors on investors' decisions to invest in the capital market and give contributions to academics and researchers by supporting the theory and results of previous research on the same topic.
Pengaruh Fee Based Income Terhadap Net Profit Margin PT. Bank Rakyat Indonesia (Persero) Fitria Ayu Lestari Niu; Abdul Syafiq Mahmud; Sjamsuddin AK Antuli
Jambura Accounting Review Vol. 1 No. 2 (2020): Jambura Accounting Review - August 2020
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v1i2.11

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Fee Based Income terhadap Net Profit Margin (NPM) PT. Bank Rakyat Indonesia (Persero) Tbk dengan menggunakan metode penelitian kuantitatif. Data yang digunakan adalah data sekunder yaitu berupa laporan keuangan yang didapatkan dari Bursa Efek Indonesia dan penelitian terdahulu terkait dengan penelitian ini yang diolah menggunakan regresi linear sederhana dengan bantuan SPSS versi 21. Hasil penelitian menunjukkan bahwa Fee Based Income tidak berpengaruh terhadap Net Profit Margin PT. Bank Rakyat Indonesia (Persero) Tbk hal itu dibuktikan melalui hasil uji regresi linear sederhana dan hasil uji T. Hal tersebut disebabkan Fee Based Income sejak Tahun 2015 sampai Tahun 2018 lebih rendah dibandingkan dengan beban operasional PT Bank Rakyat Indonesia (Persero). Selain itu, Fee Based Income bukan merupakan salah satu sumber pendapatan operasional yang besar dan signifikan yang diperoleh dari kegiatan operasional perbankan sehingga Fee Based Income tidak berkontribusi atau berpengaruh terhadap Net Profit Margin (NPM)
THE EFFECT OF SERVICE AND PRODUCT QUALITY ON THE DECISION TO BECOME A MEMBER OF BMT UGT SIDOGIRI CAPEM WARU Fitria Ayu Lestari Niu; Ulfa Maqfiroh
Tasharruf: Journal Economics and Business of Islam Vol 7, No 1 (2022): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v7i1.1834

Abstract

This study aims to determine the effect of service and product quality on the decision to become a member of BMT UGT Sidogiri Capem Waru partially and simultaneously by using a descriptive quantitative approach. Data was obtained by distributing questionnaires to respondents. The results of this study found that partially the service quality has no effect on member decisions with a significance level of 0.842 > 0.05. Meanwhile, product quality has a positive and significant influence on decision-making to become a member. Simultaneously service and product quality influence the decision to become a member by 27.1%, while other variables outside of this study influence the remaining 72.9%. Service quality did not affect the decision to become a member caused of the lack of responsiveness of employees in responding to member the complaints, the lack of sensitivity of employees to the intentions of prospective members, and the lack of active employees in introducing and socializing the Mobile application (BMT UGT Nusantara). Meanwhile, product quality has a significant influence caused the products run by BMT UGT Sidogiri Capem Waru are following sharia principles, both product submission requirements and profit-sharing ratios where this product can reach various levels of various professions of society such as farmers, traders, private employees, civil servants, and students.
Co-Authors Abdul Syafiq Mahmud Nur Fitry Latief Sjamsuddin AK Antuli Ulfa Maqfiroh