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All Journal Jurnal Ekonomi Akuntansi Krida Wacana EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) The Accounting Journal of Binaniaga JURNAL MANAJEMEN (EDISI ELEKTRONIK) JURNAL MANAJEMEN BISNIS MANAJEMEN DEWANTARA Jurnal Ilmiah Edunomika (JIE) Accounting Profession Journal (APAJI) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Business and Entrepreneurial Review Ekonomi Digital Jurnal Manajemen USNI IIJSE Jurnal Akuntansi JER
Farah Margaretha Leon
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
THE IMPACT OF OVERCONFIDENCE AND OPTIMISM ON INVESTMENT DECISION ON INDIVIDUAL INVESTOR IN INDONESIA Reni Rezki Pratiwi; Farah Margaretha Leon
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v19i2.1802

Abstract

This study aims to analyze the impact of Overconfidence and Optimism on Investment Decisions on Individual Investors in Indonesia. The data used in this study was obtained by spreading 200 questionnaires on individual investors, but a decent processed as many as 151 questionnaires using a likert scale. The research design used is hypothesis testing, while the analysis tool used is SPSS by using multiple regression method and correlation method. The results of this study indicate that there is no influence overconfidence on investment decisions and second hypothesis of this study there is a positive influence of optimism on investment decisions. The implication of this study is that investment managers should be able to offer high return portfolio despite high risk because there is optimism factor at the moment of decision making and for investor although having high level of optimism it is necessary to consider the risk in each investment decision.Keywords: investment decision, overconfidence, optimism
PENGARUH PAJAK TERHADAP HUTANG PADA SEKTOR PROPERTI DAN REAL ESTATE DI INDONESIA Yasmin Nugraha Putri; Galuh Refadias Ayuni; Farah Margaretha Leon
Jurnal Akuntansi Vol. 20 No. 2, JULI - DESEMBER 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i2.1974

Abstract

This research was conducted to examine the effect of tax aggression and sales on financial leverage. The sample used in this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. Sampling can be analyzed by purposive sampling to obtain 35 property and real estate companies that can be taken. The dependent variable is the financial leverage received using debt. Tax aggression and sales as an independent variable using taxes expense and sales. Whereas net income, market book ratio, and firm size are the control variables of net income, stock price, total shares, total equity, and firm size. Panel data regression methods, and individual tests (t-test) were used in this study. The results showed that sales, net income, market to book ratio and firm size had significant to financial leverage. While the tax aggression does not affect financial leverage. The implication of this research is for financial managers to be able to increase sales, net profits, internal fund and total company assets. Further researchers should use the other variables to measure the financial leverage such as free cash flow. The novelty in this research is to use effective tax rates to measure tax aggression where in previous research using scale by total assets to measure tax aggression. Keywords: financial leverage; firm size; market to book ratio; net income; sales; tax aggresion
Co-Authors Aishuia Amellia Pratiwi Anton Ardhia Pramesti Birdgitta Jasmine Maharani Hapsan Dyah Hayu Kusumastuti Farel, Jose Raci Galuh Refadias Ayuni Intan Nibras Fahar Joseph Hendryawan Krisantanu Splendid Josephina Endang Purba Keysha Alea Oktaviana Kristian Chandra Kukus Mantili Asri Kusnul Fitriani Lestari, Henny Setyo Mutiara Raudatul Jannah Nabila Tri Januarti Natasya Natasya Nazmia Widiputri Nesiya Disman Purba, Yosephina E Putri Az Zahra Nodhiva Rahmalia Utami Rani Lokonta Sari Sembiring Reni Rezki Pratiwi Rina Ningtyas Wibowo Rintan Anggraini Rizky Mulia Ryandy Siti Nadya Ranjani Mulyani Sofi Salfira Anjharsari Uliansyah, Marji Vanny Aurelia Vina Ayu Nur Septyana Widya Alifia Yasmin Nugraha Putri Yosephina Endang Purba Yusia Bela