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All Journal AFEBI Economic and Finance Review JAKPI Jurnal Akuntansi Sektor Publik
Intani, Fitria
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Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Locus of control Terhadap Komitmen Organisasi dan Kinerja Auditor (Studi pada inspektorat Daerah Provinsi Sulawesi Teggara) Intani, Fitria; Haliah, Haliah
Jurnal Akuntansi Sektor Publik Volome 1 Nomor 2 Desember 2022
Publisher : LP3M Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jakob.v1i2.3721

Abstract

In an effort to realize the vision and mission, strategic goals and objectives of the Regional Inspectorate of Southeast Sulawesi Province, the auditor's commitment to the organization is a form of attitude that also influences the achievement of the organization's vision and mission. This study aims to examine and analyze the effect of locus of control on organizational commitment and auditor performance at the Regional Inspectorate of Southeast Sulawesi Province. The results of this study indicate that: 1) Locus of control has a significant positive effect on organizational commitment. (2) Locus of control has a positive and significant effect on audit performance. (3) Organizational commitment has a positive and significant effect on auditor performance. (4) Locus of control has a positive and significant effect on auditor performance through organizational commitment. The conclusion of this study is that locus of control has a role or strength both externally and internally in determining employee attitudes and behavior towards the achievement of the vision and mission, goals and strategies of the organization.
The Effect of News Announcements on the Volatility of Share Prices of PT. Bank Syariah Indonesia Tbk Alamsyah, Muhammad Fajar; Asri, Wenny Nadya; Intani, Fitria; Sofia; Jumadi, Sri Wahyuni; Habbe, Abdul Hamid; Mediaty
AFEBI Economic and Finance Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study analyzes the effect of news announcement on stock price volatility of PT Bank Syariah Indonesia Tbk (BSI). Using a quantitative approach, historical data of BSI stock prices and relevant news announcements were collected for the study period. Through regression analysis, this study found a significant influence between news announcements and BSI stock price volatility. News announcements containing important information about a company's performance or management changes can lead to significant stock price fluctuations. These results provide insights for investors and market participants in managing risks and making appropriate investment decisions. The practical implication is the importance of paying attention to recent news announcements for risk management. Further studies could involve other factors that affect BSI's share price volatility and look at the long-term impact of news announcements on overall company performance.
SYSTEMATIC LITERATURE REVIEW: LITERASI KEUANGAN DAN PERSEPSI RISIKO TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI Intani, Fitria; Lamtiur, Chorry Ruth; Damayanthi, Ni Putu Desy; Khoiroh, Iffatul
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6524

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh literasi keuangan dan persepsi risiko terhadap pengambilan keputusan investasi melalui pendekatan Systematic Literature Review (SLR). Data penelitian dipeorleh dari 200 artikel yang di cari menggunakan Publish or Perish dengan kata kunci “literasi keuangan, persepsi risiko, pengambilan keputusan investasi” pada periode 2021-2025. Hasil penyaringan menggunakan PRISMA flow diagram, sebanyak 28 artikel memnuhi kriteria inklusi dan dijadikan sampel penelitian. Hasil kajian menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap pengambilan keputusan investasi, di mana individu dengan tingkat pengetahuan kuenagan yang baik cenderung lebih rasional dalam meilih instrument investasi. Sementara itu, temuan mengenai pengaruh persepsi risiko mennunjukkan hasil yang bervariasi; Sebagian besar penelitian menyatakan adanya pengaruh signfikan, namun sebagiam kecil menunjukkan tidak adanya hubungan antara persepsi riisko terhadap pengambilan keputusan investasi. Hasil kajian juga menunjukkan bahwa metode penelitian yang sering digunakan adalah kuantitatif deskriptif dengan teknik purposive sampling dan analisis regresi linear berganda, Selain literasi keuangan dan persepsi risiko, hasil kajian juga menunjukkan bahwa terdapat beberapa variabel lain seperti perilaku keuangan, risk tolerance, dan faktor psikologis sering ditemukan sebagai determinan penting dalam keputusan investasi.
Co-Authors Abdul Hamid Habbe, Abdul Hamid Alamsyah, Muhammad Fajar Asri, Wenny Nadya Haliah, Haliah Khoiroh, Iffatul Lamtiur, Chorry Ruth MEDIATY Ni Putu Desy Damayanthi . Sofia Sri Wahyuni Jumadi