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All Journal International Journal of Artificial Intelligence Research Jurnal Akuntansi
Thoma, Caritas Ignasia Yeni
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Computer Science & IT Electrical & Electronics Engineering Social Sciences

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ISO, Contract Management And Blockchain On Profit Quality Tjun, Lauw Tjun; Sabrina, Olivia Windy; Thoma, Caritas Ignasia Yeni
International Journal of Artificial Intelligence Research Vol 7, No 1.1 (2023)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v7i1.1.1112

Abstract

The purpose of this research is to determine the effect of ISO, Management Contracts, and Blockchain on Earnings Quality in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The 2016-2018 period was chosen because before the COVID-19 pandemic, Inondesia's economic condition was still stable, thus providing ideal information to see the company's performance. The approach of this research is quantitative research. The population of this research is 10 companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique is done by using purposive sampling method that produces 30 samples during 2016-2018. The data used are secondary data taken through documentation techniques consisting of manufacturing companies annual report in 2016-2018. The method of data analysis in this research is panel data regression analysis. The results showed that Blockchain has a positive influence on Earnings Quality, ISO and Contract Management have no influence on Earnings Quality
PENGARUH LITERASI KEUANGAN TERHADAP KEPUTUSAN INVESTASI BERDAMPAK:PERAN PREFERENSI NON-FINANSIAL DAN PERSEPSI RISIKO Thoma, Caritas Ignasia Yeni; Meythi, Meythi; Martusa, Riki
Jurnal Akuntansi Vol 20 No 1 (2026): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v20i1.6734

Abstract

This study explores how financial literacy influences impact investment decisions within non-profit organizations under the Catholic Church in Indonesia. In addition to examining the direct effect of financial literacy, the research investigates the mediating role of non-financial preferences and assesses the extent to which risk perception affects the decision-making process. Data were collected through a survey of sixty financial decision-makers actively involved in managing organizational funds. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLSSEM) to examine the relationships among variables. The findings of this study indicate that financial literacy not only directly affects investment decisions but also shapes how organizations interpret and integrate social and moral values into their financial strategies. Non-financial preferences serve as a significant bridge between financial orientation and the organization’s social goals. While risk perception has a direct influence on impact investment decisions, it does not moderate the relationship between financial literacy and those decisions. This study highlights the importance of incorporating value-based considerations into financial strategies and contributes to the literature on Socially Responsible Investment (SRI) and Behavioral Finance, especially in the context of organizations based on moral and social values.
Co-Authors Lauw Tjun Tjun Meythi, Meythi Riki Martusa Sabrina, Olivia Windy