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All Journal juremi: jurnal riset ekonomi Jurnal Fairness
Fitrawati Ilyas
Universitas Bengkulu
Economics, Econometrics & Finance

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KETAKUTAN, PERAN INVESTOR INSTITUSI DAN PERILAKU HERDING DALAM FASE PANDEMI COVID 19 Fenny Marietza; Nikmah Nikmah; Fitrawati Ilyas; Indah Oktari W
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 5: Maret 2023
Publisher : Bajang Institute

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Abstract

This study aims to examine the effect between fear of death caused by the covid 19 virus and institutional ownership on herding behavior in companies listed on the LQ45 index (JSII) in the period from 2019 to 2021. The fear variable with the GFI index is a variable that has never been used before by previous studies to be a variable that can estimate whether fear can affect herding behavior. The sample of this study is companies listed on the LQ45 Index on the IDX from 2019 to 2021. The analysis method used is multiple linear regression assisted by Eviews in data processing. The results showed that the fear associated with the global mortality index was able to influence the occurrence of herding behavior on the LQ45 index. Meanwhile, the role of institutional ownership in companies on the IDX is unable to influence the occurrence of herding behavior. This study also proved that at the end of the year and the beginning of 2020 (honeymoon phase) using rolling window regression. It is proved that there has been a herding behavior caused by the fear of investors.
PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN, MOTIVASI KERJA, DAN KEPUASAN KERJA TERHADAP KINERJA MANAJERIAL Lastri Delina; Fitrawati Ilyas
JURNAL FAIRNESS Vol. 12 No. 3 (2022): Vol. 2 No. 3 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i3.37006

Abstract

This study aims to see the effect of management accounting information systems, work motivation, and job satisfaction on the managerial performance of managers and supervisors who work at hotel service companies in the city of Bengkulu. This study uses a quantitative approach. Respondents in this study are managers and supervisors who work in five-star hotels in Bengkulu. The sample selection in this study using purposive sampling. Sources of data in this study using primary data with a questionnaire. Data analysis using multiple linear regression analysis using the SPSS program.The results of this study indicate that there is a positive effect of management accounting information systems, work motivation, and job satisfaction on managerial performance, which means that the better the application of management accounting information systems, providing work motivation, and job satisfaction can improve managerial performance.Theoretically, the results of this study support the contingency theory which states that in carrying out their duties, managers need conformity to be able to implement a particular strategy. Contingency theory is a theory that is used as an analysis tool for forms and systems of management accounting, work motivation, and job satisfaction that are useful for providing information to companies, one of which is information to be able to face competition.The limitation in this study is the reduction in the sample because most of the hotel service companies in the capital city are temporarily closed, thus narrowing the results of this study to the number of samples that do not include all hotels in Bengkulu City.
Co-Authors Fenny Marietza Lastri Delina Nikmah Nikmah Wijayanti, Indah Oktari