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EVALUASI KOMPREHENSIF KINERJA RETURN PER UNIT RISK SEKTOR-SEKTOR INDUSTRI JASICA Fongnawati Budhijono; Sugiarto Sugiarto; Januar Wahjudi; Bayu Laksma Pradana
Jurnal Bina Akuntansi Vol 9 No 2 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 2 Juli Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i2.219

This study analyzes the performance of return per unit risk of industrial sectors that are members of the JASICA index (Jakarta Stock Industrial Classification) index. The sample used is 900 data on average returns per unit risk from each industrial sector for the period 2004 to 2018, which is generated from 35235 daily return data from all sectors of the JASICA Index. Data obtained from the Bloomberg terminal. Data analysis tools used in this study include descriptive statistics, trend analysis, ANOVA and Tukey HSD Post hoc test. From descriptive statistics, it is found that sector JAKTRAD produces the highest average return per unit risk, followed by sector JAKPROP, sector JAKBIND, sector JAKCONS and sector JAKFIN, and so on. In descriptive statistics, sector JAKAGRI is the sector that produces the lowest average return per unit of risk. Further analysis of the trend of the average return per unit risk in the period of observation does not show any significant differences in the direction of movement between the performance of one sector and other sectors. The results of the ANOVA and Tukey HSD Post hoc tests only found that the average return per unit risk of Sector JAKAGRI was significantly different from the average return per unit risk of sector JAKPROP and sector JAKTRAD, while the other sectors did not show a significant difference.

ANALISIS TINGKAT OPTIMIS, PESIMIS DAN EKSPEKTASI PENGEMBALIAN TERHADAP PERILAKU INVESTOR PADA INDEKS HARGA SAHAM GABUNGAN (IHSG) DI INDONESIA Bayu Laksma Pradana; Andreas Kiky
Jurnal Bina Manajemen Vol 6 No 1 (2017): Jurnal Bina Manajemen Vol.6 No.1 September 2017
Publisher : STIE Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1264.393 KB)

Human decision making process can be very complicated and complex. Especially in case of financial decision making by the investor in Financial Market. Rational investor should be risk averse and make some investment decision based on the risk and return (or reward) that could be obtained from the asset. But most of these “rational investors’ are failed to be rational investor. Many of them make some decision just base on heuristic judgment and lead them to bias or error. Some bias or errors are very common to be found, especially when we used system 1 in our decision making process. We tend to be fooled by past experience or if we could link with financial decision making is the past data. Our research aim to find the behavioral pattern that could be found in trading volume. We suspect there is some irrational decision making that might be happen in Jakarta Stock Exchange. We examine IHSG value and its volume from 2014 to 2016. Result from this research is far from expectation. R2 value is very low (about 2.3%) and other t-test only showed 1 dependent variable is significant. On the next step in behavioral study we think need to change the sample and applied this model on specific stocks price not on index. And after this research we also start to make behavior research roadmap to investigate risk preference base on behavior study that has been conducted by Thaler (2016), Ariely (2010) or Kahneman (2013).

KAJIAN LITERATUR ENDOWMENT EFFECT, LOSS AVERSION DAN STATUS QUO BIAS DALAM PENGAMBILAN KEPUTUSAN Bayu Laksma Pradana
Jurnal Bina Manajemen Vol 9 No 1 (2020): Jurnal Bina Manajemen Vol 9 No.1 September 2020
Publisher : STIE Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jbm.v9i1.115

This paper explains Endowment Effect, Loss Aversion and Status Quo Bias as part of anomalies that Kahneman explained. Endowment effect results as people tend value something more precious when they own the good. Loss Aversion, when people put weight on losing higher than winning. Status Quo Bias, people tendency to stick on default option rather than finding other options. It also provides with evidence and experimental research that had been conducted by researcher focusing in the field of the study. Some examples also discussed to broadening the understanding in the topic

ADAPTIVE MARKET? A NEW HYPOTHESIS? Bayu Laksma Pradana
Jurnal Bina Akuntansi Vol 5 No 1 (2018): Jurnal Bina Akuntansi Vol.5 No.1 Januari 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

The efficient market hypothesis (EMH) has been challenged by behaviourists for decades. Is market predictable? and how rational human beings prone to make flaws in making decisions are two general questions that still debatable until nowadays. A long argument between Rationalists and Behaviorists. A new theory emerged to find a way out and became the “middle way”. It gave justifications that those previous theories have both their own strengths and also weakneses. Combining biology, neuro science, and evolution, The MIT Professor seemed to believe that finance and market today are more like evolutionary biology than physic. From time to time market adapts with environment, change in circumstances lead to change in behavior and methodology; this is what Andrew Lo called Adaptive Market. This literature study briefly explains the very start evidence about Efficient Market Hypothesis and how behaviour finance becomes the opponent of EMH. How adaptive market expands the horizon of interdiciplinary studies also will be presented in thorough manner. In conclusion, the new theory gives many proves that market is adaptive. However in contrast with behavior finance, adaptive market has more comprehensive reasons explaining the financial and economic environment that has been changed recently.

ANALISIS PENGARUH CAPITAL INTENSITY, KEPEMILIKAN INSTITUSIONAL, DEBT TO ASSET RATIO (DAR) DAN RETURN ON ASSETS (ROA) TERHADAP EFFECTIVE TAX RATE (ETR) PADA PERUSAHAAN SEKTOR PROPERTI UTAMA YANG TERDAFTAR DI BEI PERIODE 2016 -2019 Chytia Chytia; Bayu Laksma Pradana
Jurnal Bina Akuntansi Vol 8 No 1 (2021): Jurnal Bina Akuntansi Vol 8 No.1 Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v8i1.132

The purpose of this study was to determine the effect of capital intensity, institutional ownership, debt to asset ratio (DAR), and return on assets (ROA) on the effective tax rate (ETR). This study uses secondary data in the form of financial reports that have been audited by auditors, where this data is obtained from the official website of the Indonesia Stock Exchange (idx.co.id). Testing in this study was assisted by using the SPSS 25 program by using multiple linear regression analysis hypothesis testing. The sample technique used in this research is purposive sampling method. The criteria taken by the author in this study are companies engaged in the property sector and have complete financial reports for 4 (four) years, from 2016-2019. The sample taken is 25 property companies for 4 years, which means that it has a total sample of 100 companies. From the existing sample, the classical assumption test was carried out consisting of the normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test along with the regression coefficient similarity test consisting of the t test, F test, and the coefficient of determination (R2) test.

ANALISIS PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (PKB) DI WILAYAH DKI JAKARTA Mutiara Cendana; Bayu Laksma Pradana
Jurnal Bina Akuntansi Vol 8 No 1 (2021): Jurnal Bina Akuntansi Vol 8 No.1 Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v8i1.133

This research was conducted with the aim of analyzing the effect of taxpayer awareness and taxpayer knowledge of taxpayer compliance in paying vehicle tax in DKI Jakarta, the independent variables in this research were taxpayer awareness and taxpayer knowledge, while the dependent variable was compliance taxpayer. This research was conducted using the Survey Research method using a questionnaire as a data collection. Sampling was done using the Simple Random Sampling method and then the data collected was analyzed by multiple linear regression. Regression test results in this research indicate that the independent variable partially has a positive effect but not significantly to the dependent variable while simultaneously the independent variable has a significant effect on the dependent variable, namely taxpayer compliance in paying vehicle tax in DKI Jakarta.

PENGARUH DEBT TO ASSET RATIO, RETURN ON ASSET, TOTAL ASSET TURNOVER DAN CURRENT RATIO TERHADAP PERTUMBUHAN LABA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI TERDAFTAR DI BEI PERIODE 2016 – 2019 Leslie Jie; Bayu Laksma Pradana
Jurnal Bina Akuntansi Vol 8 No 1 (2021): Jurnal Bina Akuntansi Vol 8 No.1 Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v8i1.135

This study was conducted to examine the effect of Debt to Asset Ratio, Return on Assets, Total Asset Turnover and Current Ratio on the growth of manufacturing profits in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period of 2016 - 2019. Data collection techniques used were documentation using data secondary. The data analysis method used is a quantitative method with associative and descriptive method approaches. The analysis technique used is multiple regression and hypothesis testing using partial t-test and F test simultaneously. In addition, a classic assumption test which includes a normality test, a multicollinearity test, an autocorrelation test and a heteroscedasticity test are performed. The classic assumption test shows that if this study does not find any distorted variables that meet the requirements of the multiple linear regression equation model. The samples used were 25 companies in 4 periods, 100 samples. The results showed that Total Asset Turnover partially affected earnings growth. Debt to Asset Ratio, Return on Asset, Total Asset Turnover and Current Ratio influence simultaneously earnings growth.

Efek Pemikatan (Attraction Effect) dan Bias Status Quo Sebuah Eksperimen dalam Perilaku Pengambilan Keputusan Portofolio Keuangan bayu Laksma Pradana
Jurnal Bina Akuntansi Vol 8 No 2 (2021): Jurnal Bina Akuntansi Volume 8 Nomor 2 Juli Tahun 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v8i2.179

The reference dependent preference plays a significant role in individual choice behavior. Introducing a third option which is asymmetrical dominated to the dominating option can influence one’s decision. The status quo, endowment and attraction or decoy effect are the main noises. Such noises are proof to counter the rational choice theory. This paper tries to observe the status quo and decoy effect. Existence of those two effects are examined in experimental observation with 32 respondents. Questionnaires are set for respondents to dig information about how their answers contain choices. Two and three varies alternatives are presented to see respondent choice feedback when a third inferior alternative is available. The result shows respondent tendency to switch options when status quo becomes a reference point.

TINJAUAN LITERATUR FINANCIAL LITERACY DAN PENGARUHNYA PADA BIAS KEUANGAN Bayu Laksma Pradana; andreas kiky
Jurnal Bina Manajemen Vol 11 No 1 (2022): Jurnal Bina Manajemen Volume 11 Nomor 1 September Tahun 2022
Publisher : STIE Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jbm.v11i1.257

Financial Literacy has been known as a factor influencing decision making. Financial literacy is knowledge, skill, and attitude of a person regarding finance. Researchers use subjective and objective financial literacy to measure how literate a person is. One of behavior finance observation is to study how mind can be affected by bias. There are many biases that people should be aware of. Such bias can make people suffer from financial loss. Studies have shown there is a relation between financial literacy and bias. The more literate, the better he can avoid bias. This study explains the theory of financial literacy and financial bias. Previous works have been thoroughly selected to provide evidence.

Pengaruh Hedonic Shopping Motives, Sales Promotion, Fashion Involvement terhadap Impulse Buying Shopee Ngadiman, Sabrina; Pradana, Bayu Laksma
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 1 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i1.2988

Purpose: Consumer impulse buying has received considerable attention in consumer research. This phenomenon is interesting because it is not only driven by various internal psychological factors but also influenced by external stimuli related to the market. This study aims to determine whether there is an influence between Hedonic Shopping Motives, Sales Promotion, and Fashion Involvement on Impulse Buying of a Pradita University student class of 2020 – 2023 Business Management Study Program, Retail Management, and Accounting, who use Shopee e-commerce. Method: A quantitative survey method was used. The sampling technique used the nonprobability sampling method and purposive sampling, with a total sample of 140 people. Data collection techniques using online questionnaires. Primary and secondary data were used in this study. The analytical tool used in this study was multiple regression using SPSS 26. Results: The results of this research show that Sales Promotion and Fashion Involvement have no effect on impulse buying on the Shopee application, while Hedonic Shopping Motives have a significant positive effect on Impulse Buying among the Pradita University student class 2020 – 2023 Business Management, Retail Management, and Accounting Study Programs that use Shopee e-commerce. Limitation: The limited scope of research focuses only on Pradita University students from 2020 to 2023. Contribution: Fashion involvement has no influence on impulse buying among Pradita University students’ class 2020 – 2023 Business Management, Retail Management, and Accounting Study Programs that use the Shopee application.

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