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A.A.A Erna Trisna Dewi
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Economics, Econometrics & Finance

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Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Dalam Berinvestasi Di Pasar Modal (Studi Kasus Pada Investor Pemula Yang Terdaftar di Galeri Investasi Universitas Warmadewa ): Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Dalam Berinvestasi Di Pasar Modal (Studi Kasus Pada Investor Pemula Yang Terdaftar di Galeri Investasi Universitas Warmadewa ) Kadek Linda Puspita Yani; I Made Sara; A.A.A Erna Trisna Dewi
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 2 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.2.1838.37-45

Abstract

Pasar modal merupakan kegiatan yang berhubungan dengan penawara umum dan perdagangan efek, perusahaan publik yang berkaitan dengan efek yang diterbitkannya serta lembaga dan profesi yang berkaitan dengan efek. Tujuan dilakukan penelitian ini adalah untuk mengetahui faktor-fator yang mempengaruhi minat mahasiswa dalam berinvestasi di pasar modal. Sampel dalam penelitian ini adalah mahasiswa yang sudah berinvestasi di pasar modal melalui Galeri Investasi Bursa Efek Indonesia Universitas Warmadewa dan Mahasiswa Jurusan Akuntansi program S1 Angkatan Tahun 2016 sejumlah, dengan responden sebanyak 100 mahasiswa. Variabel dependen dalam penelitian ini adalah minat dan variabel independen dalam penelitian ini adalah modal investasi minimu, persepsi return, persepsi risiko, manfaat investasi dan motivasi. Metode penelitian yang digunakan adalah metode kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur dengan skala likert. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Data penelitian ini dikumpulkan dengan menggunakan kuesioner yang kemudian diolah dengan menggunakan bantuan program SPSS 25. Hasil yang diperoleh dari penelitian ini adalah variabel modan investasi minimum (X1) berpengaruh positif dan signifikan terhadap minat mahasiswa dalam berinvestasi saham di pasar modal dengan tingkat signifikansi sebesar 0,035, variabel persepsi return (X2) berpengaruh positif dan signifikan terhadap minat mahasiswa dalam berinvestasi di pasar modal dengan tingkat signifikansi sebesar 0,025, variabel persepsi risiko (X3) berpengaruh positif dan signifikan terhadap minat mahasiswa dalam berinvestasi di pasar modal dengan tingkat signifikansi sebesar 0,013, variabel manfaat investasi (X4) berpengaruh positif dan signifikan terhadap minat mahasiswa dalam berinvestasi di pasar modal dengan tingkat signifikansi sebesar 0,044, variabel motivasi (X5) berpengaruh positif dan signifikan terhadap minat mahasiswa dalam berinvestasi di pasar modal dengan tingkat signifikansi sebesar 0,033. Kata kunci: Minat, Modal Investasi Minimum, Persepsi Return, Persepsi Risiko Manfaat dan Motivasi.
Pengaruh Keterlibatan Pemakai, Pelatihan dan Pendidikan, Formalisasi Pengembangan, dan Ukuran Perusahaan Terhadap Kinerja Sistem Informasi Akuntansi Pada Perusahaan Prudential di Kota Denpasar I Putu Scyangga Dana; A.A.A Erna Trisna Dewi; I.B Made Putra Manuaba
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 3 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.3.2557.1-5

Abstract

Typically a system can be said to be successful if the system is able to meet three conditions, namely increased use of the system itself, user perceptions of the quality of the system are better than before, or increased user satisfaction of the system. This research was conducted at the Prudential Company in Denpasar, which is located at Jalan Hangtuah, Sanur Raya shopping center no. 1 Denpasar. The sampling technique used in this study was purposive sampling method, which is a sampling technique with certain considerations. The data collection method used in this research is a questionnaire method. The analysis technique used is the multiple linear regression analysis method. Based on the calculation results, there is a positive influence on the user involvement variable on the performance of the accounting information system, there is a positive influence on the training and education variables on the performance of the accounting information system. companies on the performance of accounting information systems.
Pengaruh Audit Internal dan Efektivitas Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) Pada Bank Bumn di Denpasar Komang Yoga Mahendra; A.A.A Erna Trisna Dewi; Gst Ayu Intan Saputra Rini
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2904.1-4

Abstract

This study aim to see how the influence of internal audit and internal control on fraud prevention at state-owned banks in Denpasar. The method of data analysis was carried out by means of a questionnaire to all bank employees who were respondents as many as 80 people. The data analysis technique used is multiple linear regression analysis F test, t statistical test, coefficient of determination (R2) and classical assumptions consisting of normality test, multicollinearity test, and hetero cedasticity test. Based on the results of the t statistical hypothesis test, it explains that internal audit has a positive effect on fraud prevention at BUMN Banks in Denpasar, the authorities have a positive effect on fraud prevention at BUMN Banks in Denpasar. Based on the results of the F hypothesis test, it explains that the internal audit variable has a positive and significant effect on the fraud prevention variable at BUMN Banks in Denpasar.
Pengaruh Partisipasi Manajer, Pengalaman Kerja Dan Kompleksitas Tugas Terhadap Efektivitas Pengguna Sistem Informasi Akuntansi Pada Perusahaan Daerah Air Minum (PDAM) Kabupaten Tabanan Komang Arya Suputra; A.A.A Erna Trisna Dewi; Luh Putu Lusi Satyandarini Surya
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2932.22-28

Abstract

The effectiveness of users of accounting information systems is a measure that provides an overview of the extent to which targets can be achieved from a collection of resources that are arranged to collect, process, and store electronic data, then turn it into useful information and provide the required formal reports with good quality nor time. This study aims to test empirically the effect of manager participation, work experience and task complexity on the effectiveness of users of the accounting information system at the local water company (PDAM) in Tabanan Regency. The theory is the theory of reasoned action (TRA). In this study, it has a population of 314 people with purposive sampling method of determining the sample, so that the sample data amounted to 63 samples. Types and sources of data in this study are quantitative data and qualitative data. The data collection method used in this study was a questionnaire technique. The data analysis technique in this study is multiple linear regression analysis. The results of this study indicate that both simultaneously and partially the variables of managerial participation, work experience and task complexity have a positive effect on the effectiveness of users of the accounting information system at the regional drinking water company (PDAM) of Tabanan Regency.
Pengaruh Struktur.Modal, Operating Leverage, Financial Leverage, Dan Likuiditas.Terhadap Risiko Investasi Saham Pada Perusahaan Sub Sektor Restoran, Hotel Dan Pariwisata Di Bei Periode 2017-2019 Ida Ayu Pradnya Sari; Gede Aryawan; A.A.A Erna Trisna Dewi
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 2 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.2.3361.66-69

Abstract

This study is entitled The Influence of Capital Structure, Operating Leverage, Financial Leverage and Liquidity on Stock Investment Risk in Sub-Sector Companies, Restaurants, Hotels, and Tourism on the IDX 2017-2019 Period. The risk of stock investment will never occur if economic principles remain in line, meaning that every market participant makes sacrifices that are as minimal as they can to get maximum usage. Research on investment risk and the factors that influence it is very important to do so that it will help investors and make decisions to invest. This study aims to determine partially the structure, capital, operating leverage, financial leverage, and liquidity of the risk of stock investment in restaurant, hotel and tourism sub-sector companies on the Indonesia Stock Exchange (BEI) 2017-2019 period. The sampling technique used was purposive sampling and obtained a total sample of 16 companies that had met the criteria with a total of 35 selected companies. Based on the data sources used in this research, all of them are secondary data, namely by accessing the Indonesia Stock Exchange Website. The data analysis technique used in this study is multiple linear regression analysis. Capital structure has a positive effect on stock investment risk, Operating leverage has no effect on investment risk, stocks, financial leverage has a positive effect on investment risk, shares and liquidity has a positive effect on the risk of stock investment in companies in the sub-sector, hotels, hotels , and tourism on the Indonesia Stock Exchange.
Co-Authors Gede Aryawan I Gusti Ayu Intan Saputra Rini I Putu Scyangga Dana I.B Made Putra Manuaba Ida Ayu Pradnya Sari Kadek Linda Puspita Yani Komang Arya Suputra Komang Yoga Mahendra Luh Putu Lusi Satyandarini Surya