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All Journal Jurnal Akuntansi & Auditing Indonesia Owner : Riset dan Jurnal Akuntansi
Kartini Kartini
Fakultas Ekonomi dan Bisnis Universitas Hasanuddin
Economics, Econometrics & Finance

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Theory of planned behavior dan readiness for change dalam memprediksi niat implementasi peraturan pemerintah nomor 71 tahun 2010 Nadhira Afdalia; Grace T. Pontoh; Kartini Kartini
Jurnal Akuntansi dan Auditing Indonesia Vol. 18 No. 2 (2014)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol18.iss2.art3

Abstract

Theory of Planned Behavior (TPB) telah digunakan dalam penelitian tentang keperilakuan untuk menunjukkan bahwa perilaku tidak sepenuhnya di bawah pengaruh dari individu. Penelitian ini bertujuan untuk menganalisis pengaruh (1) sikap terhadap perilaku, (2) norma subjektif, (3) kontrol perilaku persepsian, dan (4) kesiapan untuk berubah terhadap niat untuk mengimplementasikan Peraturan Pemerintah No. 71 Tahun 2010 tentang Standar Akuntasi Pemerintahan Berbasis Akrual. Penelitian ini menggunakan metode kuantitatif dengan menyebarkan kuesioner. Sampel penelitian ini adalah kepala dinas dan kepala bidang di Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota dan Kabupaten seluruh Sulawesi Tengah. Hasil penelitian ini mengindikasikan bahwa attitude toward behavior, subjective norms, dan readiness for change mempunyai pengaruh positif dan signifikan terhadap niat, sementara itu perceived behavioral control tidak mengindikasikan pengaruh yang signifikan terhadap niat.Kata kunci: Theory of planned behavior, readiness for change, niat.
Analisis Event Study New Normal Terhadap Harga Saham di Bursa Efek Indonesia Rica Yulianti Lukman; Kartini Kartini; Yohanis Rura
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1231

Abstract

This study aims to analyze abnormal returns before and after the announcement of the implementation of the new normal (vaccine) on manufacturing sector companies. The object of research is through the official website of the Indonesia Stock Exchange (IDX). Data collection by the documentation method collects data and information obtained from www.idx.co.id and www.finance.yohoo.com websites which contain the closing daily stock price and the number of stock trading transactions and the overall number of shares that are distributed at a certain time. The results showed that there was an abnormal difference in returns before and after the announcement of the implementation of the new normal in the manufacturing sector. The announcement of the implementation of the new normal in Indonesia contains information that is different from before. The second hypothesis shows that there was no significant difference in trading volume activity in the period before and after the announcement of the implementation of the new normal in the manufacturing sector. This illustrates that investors do not get signals related to existing information, because they do not give different reactions to trading volume activity.
Co-Authors Grace T. Pontoh Nadhira Afdalia Rica Yulianti Lukman Yohanis Rura