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All Journal Wahana Riset Akuntansi Jurnal Eksplorasi Akuntansi (JEA)
Halmawati Halmawati
Jurusan Akuntansi Fakultas Ekonomi UNP
Economics, Econometrics & Finance

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Pengaruh Cognitive Dissonance Bias, Overconfidence Bias Dan Herding Bias Terhadap Pengambilan Keputusan Investasi Dila Afriani; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 1 No 4 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i4.168

Abstract

This study aims to determine whether cognitive dissonance bias, overconfidence bias and herding bias have a significant effect on stock investment decision making partially and simultaneously. the sample in this study were students of the Faculty of Economics, Padang State University. The sampling technique was simple random sampling . A total of 133 questionnaires were returned in complete condition and processed. by using multiple linear regression techniques, the results show that cognitive dissonance bias and overconfidence bias do not affect stock investment decisions. Herding bias has a positive and significant influence on stock investment decision making.
Pengaruh Financial Literacy, Representativeness Bias, Dan Bias Optimisme Terhadap Pengambilan Keputusan Investasi Silvia Putri; Halmawati Halmawati
Jurnal Eksplorasi Akuntansi Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i3.263

Abstract

This study aims to analyze 1) whether there is an influence of financial literacy on investment decision maknig. 2) Obtain empirical evidence whether there is an Representativeness bias making on investment decisions. 3) Does Bias optimisme affect investment decision making. In this study using Causality Design. Population and sampek are 104 respondents registered in the Indonesia Stock Exchange Investment Gallery (GIBEI) Faculty of Economics, State University of Padang. The method of analysis is multiple linear regression. The results of the study found 1) Financial literacy influences investment decisions on investment decision making.2) Optimum bias affects investment decisions on investment decision making. 3) Representativness influences investment decisions on investment decision making. 4) Together financial literacy variables, the optimum bias and representativness together influence the investment decision on investment decision making
Pengaruh Corporate Governance dan Ukuran Perusahaan Terhadap Enterprise Risk Management (ERM) Disclosure (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2017) Widyiawati Widyiawati; Halmawati Halmawati
Wahana Riset Akuntansi Vol 6, No 2 (2018)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.761 KB) | DOI: 10.24036/wra.v6i2.102512

Abstract

This study aims to determine: (1) The effect of proportion on independent board ERM disclosure, (2) The effect of the audit committee on ERM disclosure, (3) The effect of the ownership dispersion on ERM disclosure, (4) The effect of firm size on ERM disclosure. Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014-2017. The sample is determined based on purposive sampling method, thus totaling 60 companies. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com. The analytical method used is multiple regression analysis. The results showed that: (1) Proportion on independent board no significant effect on the ERM disclosure, (2) The audit committee no significant effect on the ERM disclosure, (3) Ownership dispersion no significant effect on the ERM disclosure, and (4) Firm size influence a significant positive on ERM disclosure.Keywords: Enterprise Risk Management (ERM) Disclosure, Proportion of Independent
Pengaruh Gender Terhadap Perilaku Etis Akuntan Di Minangkabau (Studi Eksperimentasi Semu pada Mahasiswa Akuntansi di Kota Padang) Ridha Oktarina; Sany Dwita; Halmawati Halmawati
Wahana Riset Akuntansi Vol 5, No 1 (2017)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (886.011 KB) | DOI: 10.24036/wra.v5i1.8720

Abstract

This study aims to provide empirical evidence on: 1) The existence of holier than thou perception bias among Minangkabau male and female accountants. 2) Whether female accountants demonstrate a higher holier than thou perception bias compared to their male counterparts. Data for this study were collected using a survey questionnaire administered to 235 accounting students in 4 universities in Padang. Independent sample T-test and ANOVA were used to analyzed the data. Results of this study show the existance of the holier than thou perception bias among Minangkabau male and female accountants. Furthermore the result show that Minangkabau female accountants demonstrate a higher holier than thou perception bias compared to their male counterparts.Keywords: Gender, holier than thou, perception bias.
Co-Authors Dila Afriani Ridha Oktarina Sany Dwita Silvia Putri Widyiawati Widyiawati