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Pengaruh Mental Accouting dengan Orientasi Laba sebagai Variabel Moderasi terhadap Penentuan Harga Beli Emas Elsa Poliayama; Tri Handayani Amaliah; Hapsawati Taan
Research Review: Jurnal Ilmiah Multidisiplin Vol. 5 No. 2 (2026): Research Review: Jurnal Ilmiah Multidisiplin (Agustus 2026 - Januari 2027)
Publisher : Transbahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54923/researchreview.v5i2.620

Abstract

This study aims to analyze the effect of mental accounting on gold purchase price determination, with profit orientation as a moderating variable among gold traders in Karya Baru Village, Dengilo District, Pohuwato Regency. The study employed a quantitative approach with an associative research design. The study population consisted of all gold traders in Karya Baru Village, while the sample was selected using purposive sampling, resulting in 30 respondents who met the research criteria. Data were collected through questionnaires and analyzed using simple linear regression analysis and Moderated Regression Analysis (MRA). The results show that mental accounting has a positive and significant effect on gold purchase price determination, with a significance value of 0.023 (<0.05) and a regression coefficient of 0.374. This finding indicates that decisions regarding gold purchase prices are not based solely on rational economic considerations but are also influenced by subjective perceptions, experience, and the ways in which business owners evaluate the potential gains and risks of transactions. The moderation analysis shows that profit orientation strengthens the effect of mental accounting on gold purchase price determination, as indicated by an interaction significance value of 0.005 (<0.05) and a regression coefficient of 0.328. Furthermore, the coefficient of determination increased from 17.1% in the simple regression model to 50.2% in the moderation model. These findings indicate that the higher the profit orientation of gold traders, the stronger the influence of mental accounting in determining gold purchase prices. This study confirms that psychological factors and profit objectives play an important role in pricing decisions in the gold trading business.
Co-Authors Abdul Malik Iskandar Abdul Rasyid Abdulrahim Maruwae Abdussamad, Zulfia K. Abudi, Hadija Agusanti, Anitia Ahmad, Ratna Ahmad, Siti Verogita Allya Maulani Lumadja Amirudin Y. Dako Amrain Mustafa Andi Juanna Andi Yusniar Mendo Anggraini Lasahido Antoni, Elpina Y. Arafat, Muhammad Yasser Ardiansyah Ardiansyah Ardiansyah Asnawi, Melan Angriani Astika Firdasari Bratan, Abdul Azis S Cindy Pratiwi Julyani Daud Citra Aditya Kusuma Desi Setiowati Desy Rahmawati Husain Dewi Indrayani Hamin Dhiki Andri Alfian A Pagisi Didipu, Cicinda Dinna Karolina Djoko Lesmana Radji Dondick w Wiroto Dondick Wicaksono Wiroto, Dondick Wicaksono Eka Sartika Elfin, Elfin Elsa Poliayama Endi Rahman Erlin. S Uge Fadhilah Nur Aini Salehe Farmin Olii Fatma A Kuengo Febiola Gubali Fitriani Malatia Fritania Bonde Fritania Bonde Fitriana Gani, Iman Perwiranegara Halid Lemba Halid, Putri Musyarrafah Harun, Meylan Hasan, Fardyansjah Hasan, Syalsa Hasanuddin Hasanuddin Hasniaty Hemeto, Yeyen M Herinda Mardin Herlina Rasjid Husa, Fardila Oktaviani Idham Masri Ishak Idris Yanto Niode Imam Prawiranegara Gani Indra Palangka Indriyani M. Mosi Irawaty Igirisa Isa, Ramlan Amir Iskandar Hasan Jihan Salsabila Nasar Junita Claudia Pahrun Lababa, Nikma Larosa, Esta Latif, Putri Ariyanti Lidya Hikolo Lisa Apriliani Umar M. Yogi Riyantama Isjoni Manhia, Ayisah Mattoasi Mattoasi Meliyana Dewi Piloto Meyko Panigoro Moh. Kifli Djamalu Mohamad, Riry Mohammad Zubair Hippy Muhammad Anas Mustaqimah, Nur Mutmayanti Mutmayanti Nidaurrahmah Usman Niswatin Noka, Isara Abda Nur Mustaqimah Nurhayati Husain Nurul Maulida Alwi Nuryana Fadila Pakaya, Sri Afrilliya Rada Eramina Raflin Hinelo Rahmatia Rahmatia Rahmatia Rahmatiah Rahmatiah Rajdi, Djoko Lesmana Ramlan A . Isa Razak, Mohamad Ichlasul Reinne Febriana Koraag Resma Ibrahim Rifal Dukalang Rifki Putra Rifki Suaib9 Rio Monoarfa Sahmin Noholo Salsabila Lapasi Saskia Aulia Gani Sintia Ajriani Harun Siti Firgiyanti Adam Siti Nurhaliza Mustapa Siti Rahmatia Machieu Siti Verogita Ahmad Sri Ayu Ashari St. Rukaiyah Sudiarta, I Made Sue, Muazhar Suleman, Siti Samsia Sultan Supriyo Imran Taufik Hidayat Tineke Wolok Tri Handayani Amaliah Uge, Erlin S. Umin Kango Usman Wa Ode Titin Hartini Widyawati Husain Yulinda L Ismail Yulinda L. Ismail Yusuf Karim Yuszda K Salimi Zainal Abidin Umar Zulfia K. Abdussamad Zulfikar Laisa