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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Media Riset Akuntansi Auditing & Informasi
Nasution, Damai
Universitas Airlangga
Humanities Economics, Econometrics & Finance Education Social Sciences

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PENGARUH URUTAN BUKTI, GAYA KOGNITIF, DAN PERSONALITAS TERHADAP PROSES REVISI KEYAKINAN Damai Nasution; Supriyadi ,
Media Riset Akuntansi, Auditing & Informasi Vol. 10 No. 1 (2010): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2076.836 KB) | DOI: 10.25105/mraai.v10i1.2797

Abstract

Researches that tried to examines effect of evidence order and individual psychological dimensions, consist of cognitive style and personality, to auditors’ judgment never been examined in auditing, especially, in belief-revision context. Present research is first. Present research focused on examination the influence of evidence order, cognitive style, and personality to auditors’ judgment. Judgment in this research is define to how auditor revised his believe based on evidence that evaluated step-by-step. Experiment method use in this research. Using a case study out of to 88 auditor, this research found that: (i) auditors’ judgment were affected by order in which audit evidences was evaluated;(ii) when auditor evaluated evidences in reverse order (- - + + vs. + + - -), recency effect occur. This finding show that auditor will weighted disconfirmation evidence more important than confirmation evidence; (iii) interaction exist between evidence order, cognitive style, and personality to affect auditors’ judgment.
ABILITY OF ACCOUNTING DATA TO PREDICT STOCK RETURNS OF NON-FINANCIAL INSTITUTIONS IN TURKEY Touray, Saikou; Nasution, Damai
BAKI (Berkala Akuntansi dan Keuangan Indonesia) Vol. 8 No. 2 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i2.43843

Abstract

This study uses panel data of the top 10 non-financial companies in Turkey to analyze the impact of accounting information in predicting stock returns for period 1998 to 2019. The rationale behind choosing non-financial firms is based on the believed that financial firms have their own ways of financing and examining together with financial firms may reveal biased result. The panel least square is employed, the analysis revealed that only financial leverage, earning per share and growth opportunities have the capability of predicting stock returns in Turkey. Moreover, the outcome also revealed that a 1% increase in leverage will decline stock returns by 1.07%. On the other hand, earning per share and growth opportunity have positive effects on stock returns at 1% and 5% levels of significance, respectively. This implies that a 1% increase in earnings per share and growth opportunity will lead to an increase in stock returns by 1.8% and 2.1% respectively. However, capital expenditure and firm size are unable to predict stock returns.
Co-Authors Supriyadi , Touray, Saikou