Ni Nyoman Anggar Seni
Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia

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THEORY OF PLANNED BEHAVIOR UNTUK MEMPREDIKSI NIAT BERINVESTASI Ni Nyoman Anggar Seni; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.12.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.608 KB) | DOI: 10.24843/EEB.2017.v06.i12.p01

Abstract

Planned behavior theory as the theoretic foundation for knowing the influence of attitudes toward behavior, perceptive behavior control and subjective norm on the objective of the young generation to stock investment in the capital market. The data are collected by questionnaires distributed to 395 respondents. Hypotheses are tested with Partial Least Squares (PLS). Exploratory test is done first to determine the indicators in this research. The result shows that perspective toward behavior, perceptive behavior control and subjective norm positively and significantly affect the objective of the young generation to stock investment in the capital market
PENGARUH MANAJEMEN LABA, KUALITAS AUDITOR, DAN KESULITAN KEUANGAN PADA KETEPATAN WAKTU PELAPORAN KEUANGAN Ni Nyoman Anggar Seni; I Made Mertha
E-Jurnal Akuntansi Vol 10 No 3 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to know the effect of earnings manipulation, quality auditors, and financial distress on the timeliness of financial reporting manufacturing companies located in Indonesia Stock Exchange 2010-2012. The number of companies studied were 37 company for 3 years, so the number of samples were 111 companies. The sample selected based on specific criteria. Using a binary logistic analysis. Results of analysis showed that earnings manipulation , quality auditors, and liquidity as a proxy for financial distress affect the timeliness of financial reporting manufacturing company. However, leverage as a proxy for financial distress had no affect on the timeliness of financial reporting manufacturing company.