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All Journal Journal on Education The Indonesian Journal of Accounting Research Cerdika: Jurnal Ilmiah Indonesia
LIZA ALVIA
Universitas Lampung
Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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 1 
The Examination of Recency and Knowledge Effect in Stock Investment Decision Making: an Experimental Study LIZA ALVIA; DEDHY SULISTIAWAN
The Indonesian Journal of Accounting Research Vol 13, No 1 (2010): IJAR January 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.217

Abstract

This research is the combination of Hogarth and Einhorn (1992) and Dilla and Steinbart (2005) studies. The purpose of this study is to examine recency and knowledge effects in the stock investment decision making when mixed information (fundamental and technical information) is sequentially presented. Using a laboratory experimental design, the results show that (1) there is recency effect when different information (based on type and content) is sequentially presented; (2) based on technical analysis information, there is a difference in the stock investment decision making between the treatment and the control groups. Contrary to the expectation, there is no different stock investment decision resulted from fundamental analysis information. The results show that decision makers with accounting background tend to use only financial information, while those who understand technical analysis will consider both fundamental and technical data analysis.
Analisis Reaksi Pasar: Abnormal Return Dan Trading Volume Activity Sebelum Dan Setelah Pandemi Covid-19 Di Indonesia Pada Perusahaan Yang Terdaftar Di LQ45 Bursa Efek Indonesia Yongki Adi Saputra; Liza Alvia; Usep Syaipudin; Ade Widyanti
Journal on Education Vol 6 No 3 (2024): Volume 6 Nomor 3 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i3.5497

Abstract

Investing in capital market requires relevant information for decision-making and investment strategies. The capital market is sensitive to both economic and non-economic events. Market reactions to information are reflected through trading volume and changes in stock prices. News about COVID-19 and government policies restricting social activities have an impact on the capital market. PPKM (Enforcement of Restrictions on Community Activities) policies affect the stability of the capital market. The pandemic creates uncertainty, reflected in the decline of the IHSG (Indonesia Stock Exchange Composite Index) and changes in investor behavior. The purpose of this research is to compare Trading Volume Activity (TVA) and Abnormal Return (AR) in Indonesia before and after the COVID-19 pandemic. The aim is to identify statistically significant differences in Abnormal Return between the periods before and after announcement of PPKM, there is a significant increase in Trading Volume Activitys, indicating a more active market reaction to the PPKM events in Indonesia.
Pengaruh Gender Diversity Dan Remunerasi Direksi Terhadap Kinerja Perusahaan Dengan Visibilitas Publik Sebagai Variabel Moderasi Winda Septiani; Reni Oktavia; Liza Alvia; Widya Rizki Eka Putri
Journal on Education Vol 6 No 4 (2024): Journal on Education: Volume 6 Nomor 4 Mei-Agustus 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i4.6257

Abstract

The purpose of this study is to examine the effect of Gender Diversity and Directors' Remuneration in improving firm performance and test whether the Public Visibility of company can strengthen Gender Diversity and Directors' Remuneration on firm performance. The population in this study is state-owned companies listed on the IDX in 2018-2022. By using puposive sampling, 26 companies were selected as samples. The data analysis technique in this study is multiple linear regression analysis. In this study, Gender Diversity is measured by the percentage of female board of directors, Directors’ Remuneration is measured by ratio between remuneration and NBT, Public Visibility is measured by GSV (Google Search Volume). In the other hand, Firm Performance is measured by ROE (Return On Equity). The results prove that Gender Diversity and Directors' Remuneration have a negative effect on firm performance. However, the presence of Public Visibility as a moderating variable can strengthen can strengthen the relationship between Gender Diversity and Directors' Remuneration to Firm Performance. In other words, the higher the Gender Diversity and Remuneration of the Board of Directors balanced with high Public Visibility will be followed by an increase in Firm Performance.
Pengaruh Modal Intelektual Dan Pengungkapan Modal Intelektual Terhadap Profitabilitas Perusahaan Perbankan Yang Terdaftar Di Bei Periode 2019-2022 Vera Lidia Siahaan; Liza Alvia
Journal on Education Vol 6 No 4 (2024): Journal on Education: Volume 6 Nomor 4 Mei-Agustus 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i4.6317

Abstract

This study aims to determine the effect of intellectual capital and intellectual capital disclosure on the profitability of banking companies in the 2019-2022 period. Fluctuations in ROA value are one of the considerations in company profitability. The importance of intellectual capital as one of the assets owned by the company. The thoughts and ideas owned by employees are the basis of intellectual capital. The relevance of financial statements and increasing stakeholder loyalty trust can be done by disclosing intellectual capital. This study uses a quantitative method with 15 banking companies as research samples and sample determination with purposive sampling. The results showed that intellectual capital and intellectual capital disclosure partially or simultaneously showed a negative and insignificant effect on the profitability of banking companies. It can be concluded that the variables of intellectual capital and intellectual capital disclosure do not affect the profitability of banking companies in the 2019-2022 period.
Penerapan Psak 108 Dalam Pelaporan Segmen Operasi, Geografis, Dan Informasi Pelanggan: Tinjauan Literatur Dan Implikasi Praktis Annisa Nur Utami; Liza Alvia
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 4 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i4.2645

Abstract

Artikel ini bertujuan untuk mengkaji literatur terkait implementasi PSAK 108 dalam pengungkapan segmen operasi, segmen geografis, dan informasi pelanggan utama. Selain itu, artikel ini juga mengeksplorasi dampak praktis penerapan PSAK bagi perusahaan dan pemangku kepentingan, serta menawarkan rekomendasi untuk meningkatkan kualitas pelaporan segmen di masa depan. Meskipun penerapan PSAK 108 telah memberikan manfaat signifikan, seperti transparansi, pengambilan keputusan yang lebih baik, dan pengurangan asimetri informasi, tantangan tetap ada. Beberapa perusahaan masih mengalami kesulitan dalam mengidentifikasi dan melaporkan segmen operasi secara akurat sesuai dengan standar tersebut. Penelitian ini menggunakan pendekatan tinjauan literatur (literature review), yang melibatkan proses identifikasi, penilaian, dan interpretasi bukti-bukti dari penelitian terdahulu untuk menjawab pertanyaan penelitian yang ada. Secara keseluruhan, penerapan PSAK 108 memberikan dampak positif terhadap kualitas laporan keuangan dan transparansi informasi di pasar modal Indonesia, meskipun tantangan kepatuhan masih menjadi hambatan. Oleh karena itu, diperlukan penelitian lanjutan untuk mengidentifikasi metode yang dapat meningkatkan implementasi PSAK 108 di berbagai sektor industri.
Co-Authors Ade Widyanti Annisa Nur Utami Dedhy Sulistiawan Reni Oktavia Usep Syaipudin Vera Lidia Siahaan Widya Rizki Eka Putri Winda Septiani Yongki Adi Saputra