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PENGARUH INFORMASI AKUNTANSI MANAJERIAL TERHADAP PENGAMBILAN KEPUTUSAN STRATEGIS Mujiburrahman; Mukmin Sabila Sagala; T. Aris Nouval; Muammar Khadafi
Jurnal Intelek Insan Cendikia Vol. 2 No. 7 (2025): JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Informasi akuntansi manajerial memainkan peran krusial dalam mendukung pengambilan keputusan strategis di berbagai tingkat organisasi. Artikel ini menganalisis bagaimana informasi akuntansi manajerial mempengaruhi proses pengambilan keputusan strategis, mengidentifikasi karakteristik informasi yang berkualitas, dan mengevaluasi dampaknya terhadap kinerja organisasi. Melalui pendekatan analitis, penelitian ini menunjukkan bahwa informasi akuntansi manajerial yang relevan, akurat, dan tepat waktu secara signifikan meningkatkan kualitas keputusan strategis dan pada akhirnya berkontribusi pada keunggulan kompetitif perusahaan
Analisis Metode Capital Asset Pricing and Arbitrage Pricing Theory terhadap Investasi Saham Selfiana Dewi; Cut Mutia; T. Aris Nouval; Muammar Khaddafi
Jurnal Rimba Riset Ilmu manajemen BisnisĀ danĀ Akuntansi Vol. 3 No. 3 (2025): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i3.2048

Abstract

This study aims to compare the effectiveness of the Capital Asset Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) in predicting stock returns through a literature review of 30 relevant studies. The findings show that CAPM, which relies solely on market risk, is more frequently proven accurate (18 studies) compared to APT (6 studies), while the remaining studies found no significant difference. Financial behavior also plays an important role in enhancing the accuracy of both models. Overall, CAPM is more effective in stable market conditions, while APT is more suitable in complex economic environments. Model selection should be based on market conditions and investor needs.