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All Journal EL-MUHASABA AFRE Accounting Financial Review
Isywara, Aristi Prita
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Economics, Econometrics & Finance

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Pengaruh Bias Kognitif terhadap Pengambilan Keputusan Investasi di Platform Digital pada Generasi Y dan Z Isywara, Aristi Prita; Nimas Tasia, Winda Rein; Ramadhan, Fadilatur; Prastiwi, Arum
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 1 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i1.22107

Abstract

Purpose: This study aims to empirically prove the effect of cognitive biases on investment decision making on digital platforms in Y and Z generations in Malang City (East Java). Measurement of cognitive bias considers three things: cognitive dissonance bias, overconfidence, and illusion of control. Method: This study uses a quantitative descriptive approach. The sampling method used is convenience sampling with the criteria of the age range 18-35 years. This study used multiple regression tests to see the effect of independent and dependent variables, and uses the SPSS 25 analysis tool. Results: The results of this study indicate that cognitive dissonance bias and overconfidence have a significant negative effect on investment decisions, and illusion of control has a significant positive effect on investment decisions. Implications: This research can provide information related to cognitive biases in making investment-related decisions, especially for investors so that they are not wrong in making investment decisions. Novelty: This study uses a sample of Y and Z generations in Malang City, and looks at how cognitive biases are affected through digital investment platforms.
The Mediation Role of Earnings Management on the Effect of Disclosure of Corporate Social Responsibility on Financial Performance Isywara, Aristi Prita; Prihatiningtias, Yeney Widya; Prastiwi, Arum; Wahyuni, Nanik
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.13174

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure on financial performance through earnings management. This study develops agency theory and proves the relationship between CSR, earnings management and financial performance variables. Indicators of corporate social responsibility variables are social, economic, environmental, human rights, as well as employment practices and work convenience. Indicators of financial performance variables are Return on Equity (ROE) and Return on In-vestment (ROI). Earnings management variable indicators use the formula approach from Kothari. The research design uses a causality explanation. The population in this study are all mining companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The sampling method used is a census with a total of 50 samples. Data analysis used multiple regression methods. The results of this study indicate that corporate social responsibility has a negative effect on financial performance with ROI indicators and earnings management can mediate the effect of corporate social responsibility on financial performance with ROI indicators. JEL Classification: G32; Q56; M14; L25 DOI: https://doi.org/10.26905/afr.v7i3.13174
Co-Authors Arum Prastiwi Nanik Wahyuni ‎ Nimas Tasia, Winda Rein Ramadhan, Fadilatur Yeney Widya Prihatiningtias