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All Journal Jurnal Mirai Management AkMen JURNAL ILMIAH Jurnal BISNIS & KEWIRAUSAHAAN Nobel Management Review Jurnal Aplikasi Manajemen & Kewirausahaan MASSARO Jurnal Bisnis dan Kewirausahaan Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Atestasi : Jurnal Ilmiah Akuntansi
DM, M. Rustan
Institut Teknologi Dan Bisnis Nobel Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Atestasi : Jurnal Ilmiah Akuntansi

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Financial Literacy, Financial Behavior and Financial Attitudes Towards Investment Decisions and Firm Bankruptcy Rustan DM
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i1.167

Abstract

The research objective was to analyze financial literacy, financial attitudes, and financial behavior on investment decisions and MSME bankruptcy. The partial influence of financial literacy, financial attitudes, and financial behavior on MSMEs' bankruptcy through investment decisions. The sampling method used was purposive sampling. The population was 149 MSMEs and a sample of 108 MSMEs. The analysis method used SEM-PLS. The results prove that financial literacy, financial attitudes, and financial behavior partially positively and significantly affect investment decisions and MSME bankruptcy in Makassar City. Financial decisions cannot partially intervene in the influence of financial literacy, financial attitudes, and financial behavior on the potential for bankruptcy of MSMEs in Makassar City.
Moderation of Firm Size: Financial Performance on Disclosure of Corporate Social Responsibility Sylvia Sylvia; Rustan DM; Muhammad Idris
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.618

Abstract

This study aims to determine and analyze the impact of financial performance on corporate social responsibility disclosure, with company size serving as a moderator. The population of this survey consisted of all 25 retail trade subsector companies listed on the Indonesia Stock Exchange between 2014 and 2016. The total number of entities included in this study was 43. As research samples, 32 quarterly financial reports from two corporations constituted the complete data processed. The secondary data used in the study were the company's financial statements obtained through documentation techniques. Several phases of testing will be performed on the data in this study, including descriptive statistical tests, selecting the best model (chow test, Hausman test, and lm test), and testing all hypotheses via partial tests (t-tests), moderation tests, and coefficient of determination tests. This study's findings indicate that financial performance as measured by ROA has a positive and statistically significant effect on CSR disclosure of retail trade on the Indonesia Stock Exchange. While company size can moderate the impact of financial performance proxy ROA on CSR disclosure of retail business on the Indonesia Stock Exchange, ROA has a positive and significant effect.
Co-Authors Abdullah Abdullah Aleksander Aleksander Fitriany Fitriany Gusti, Didiek Handayani I Made Semadi Isrun Hamid Mariah Mariah, Mariah Mariah, Mariah Muhammad Idris Sylvia .