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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Ilmu Administrasi Publik Journal of Accounting and Investment Economic Education Analysis Journal Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi dan Ekonomika Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Jurnal Analisis Bisnis Ekonomi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Hilirisasi IPTEKS (JHI) Buletin Ilmiah Nagari Membangun Jurnal Tabarru': Islamic Banking and Finance JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis Terapan BENING Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Manajemen Stratejik dan Simulasi Bisnis Media Riset Akuntansi Auditing & Informasi Jurnal Nusantara Mengabdi Jurnal Akuntansi dan Governance Andalas
Rayna Kartika, Rayna
Department Of Accounting, Faculty Of Economics, Universitas Andalas, West Sumatra
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Journal : Journal of Accounting and Investment

 1 
Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecurangan: Sebuah Studi Eksperimental Muhammad Harry Krishna Mulia; Rahmat Febrianto; Rayna Kartika
Journal of Accounting and Investment Vol 18, No 2: July 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.989 KB) | DOI: 10.18196/jai.180283

Abstract

The purpose of this research was to examine the influence of individual morality and internal control on accounting fraud at students majoring in accounting. The research method in this study is an experimental method using a full factorial experimental design 2x2, involving 108 undergraduate students majoring in accounting Andalas University. The instruments used were mach IV test for individual morality and add to 10 matrices for internal control. Data were processed using SPSS version 21, using two-way ANOVA. The results showed that there was an interaction between individual morality and internal control. Conditions when there is an element of internal control affects people with high moral level to tend to not perform accounting fraud. While individuals with low moral level, there is or there is no internal control individuals tend to do the accounting fraud.
Does the Order of Information Affect Investors' Investment Decisions? Experimental Investigation Riyadi Aprayuda; Fauzan Misra; Rayna Kartika
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (640.193 KB) | DOI: 10.18196/jai.v22i1.9965

Abstract

Research aims: This study examines the order of information’s effect according to the Belief Adjustment Model. In particular, this study investigates the effect of the direction of the order and the pattern of presenting information in making investment decisions.Design/Methodology/Approach: The research applied an experimental method with web-based instruments using a 2x2 factorial design between subjects, involving 65 investors.Research findings: The investors’ investment valuation who received negative to positive information sequence direction was higher than the investors who received positive to negative information direction. Furthermore, there was an order effect in the form of recency on investors who received a partial presentation pattern. Meanwhile, investors who received a simultaneous pattern did not show an order effect in their assessment. These findings underline that the simultaneous pattern could reduce the order effect, so that investors need to generalize the information as a whole to avoid this bias.Theoretical contribution/Originality: This study extends the investigation of investment decisions using a long sequence of information perspectives and more varied types of information (e.g., financial information, corporate governance, and industry sectoral information that has an impact on company conditions) in making investment decisions on the belief adjustment model.Practitioner/Policy implication: Companies must maintain the direction of the order and the presentation patterns when issuing company information to maintain the quality of investors' decisions and avoid the risk of volatility in company shares.Research limitation/Implication: Participants who joined this research were active investors but had not yet had a comprehensive experience.
Co-Authors Abd. Rasyid Syamsuri Afifah, Naila Nurul Ainul Mardiah Alamsyah, Adithya Alfiqri, Muhammad Rozaq Amsal Djunid Amsal, Ares Albirru Anggraeni, Dian Yuni Anggraeni, Dian Yuni Annisa Rahman Aprilita, Vivi Asniati Asniati Asniati Bahari Atika Gando Suri Denny Yohana Deny Yohana Dian Yuni Anggraini Djunid, Amsal Efrizon Efrizon Elsa Fitri Utami Fauzan Misra Fery Adrianus Fidya Kasih Maulidya Firdaus Fitriyeni Oktaviani Ghina Luqyana Ref Ghina Luqyana Ref Hadelina, Rizka Harzikra, Rafki Husna Roza Istivani , Fhirasa Iswardi Muhammad Harry Krishna Mulia Muhammad Wafiq Muhammad Wafiq Muthia Sang Putri Nazhfiyani KS Nini Syofriyeni Putri Nadia Putri, Rahma Dini Rahayu, Rita Rahmat Febrianto Rinaldi Munaf Rita Rahayu Riyadi Aprayuda Sanda Patrisia Komalasari Setia, Andes Silmi Silmi Silmi Silmi Suci Oktavia Suryani, Indah Permata Syahril Ali Tri, Diwah Ganda Triani, Laura Amelia Vera Wydia Utami Verni Juita Yunila Dwi Putri Yuskar .