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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Putri, Della Arnita
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Economics, Econometrics & Finance

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Money Matters: Investigating Mental Accounting Proxies in Indonesia through Behavioral Accounting Lens Ardimansyah, Ardimansyah; Putri, Della Arnita; Wulandari, Hesty Safitri; Haryono, Haryono; Yunita, Khristina
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.58906

Abstract

ABSTRACTThe main objective of this research is to provide a historical context for the development of mental accounting studies in Indonesia, specifically by analyzing how the field of mental accounting has evolved in Indonesia, with a focus on the topics covered in the articles published in accredited accounting journals. Among the 72 accredited accounting journals and those indexed in the Science and Technology Index (SINTA) ranking second and third, a total of 8 articles representing accounting research in Indonesia were identified. This study analyzes the development of the mental accounting field using the charting the field approach. The articles or journals are classified in this research according to research topics, research methodologies, and publication years. Based on the mapping conducted, articles with mental accounting topics were predominantly based on quantitative methods. Research on mental accounting topics needs to be continuously developed given its importance in everyday implementation.Keywords: Accredited Journal, Accounting Research, Mental Accounting.ABSTRAKTujuan utama dari penelitian ini adalah untuk memberikan konteks sejarah bagi perkembangan kajian mental accounting di Indonesia secara khusus menganalisis bagaimana bidang akuntansi mental telah berkembang dari waktu ke waktu di Indonesia dengan fokus pada topik artikel tersebut yang telah diterbitkan dalam jurnal akuntansi terakreditasi. Di antara 72 jurnal akuntansi terakreditasi dan jurnal akuntansi yang terindeks Science and Technology Index (SINTA) dengan peringkat kedua dan tiga besar, yang memuat total 8 (delapan) artikel yang mewakili penelitian akuntansi Indonesia. Studi ini menganalisis bagaimana perkembangan bidang akuntansi mental melalui penggunaan pendekatan charting the field. Artikel atau jurnal diklasifikasikan dalam penelitian ini sesuai dengan topik penelitian, metodologi penelitian, dan tahun publikasi. Berdasarkan hasil pemetaan yang dilakukan, artikel dengan topik mental accounting didominasi oleh metode kuantitatif. Penelitian dengan topik mental accounting harus terus dikembangkan mengingat pentingnya dalam implementasi sehari-hari.Kata Kunci: Jurnal Terakreditasi, Riset Akuntansi, Akuntansi Mental
Pengaruh Pertumbuhan Penjualan, Investment Opportunity Set (IOS), Working Capital Turnover (WCTO), dan Arus Kas Bebas terhadap Nilai Perusahaan pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2018–2020 Putri, Della Arnita
Jurnal KIAFE Vol. 3 No. 1 (2025): April 2025
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v3i1.64060

Abstract

This study examines the effects of sales growth, Investment Opportunity Set, Working Capital Turnover, and free cash flow on firm value in property and real estate companies listed on the Indonesia Stock Exchange during the 2018–2020 period. The study employs a quantitative associative approach using secondary data obtained from audited financial statements. The sample was selected through purposive sampling and consisted of 46 companies, resulting in 138 initial firm-year observations. After eliminating 39 outlier observations, 99 observations were included in the final analysis. Firm value was measured using Price-to-Book Value, while Investment Opportunity Set was proxied by current assets to net sales. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing with IBM SPSS version 25. The results show that Working Capital Turnover and free cash flow have positive and significant effects on firm value. Sales growth has a negative but insignificant effect, while Investment Opportunity Set has a positive but insignificant effect. Simultaneously, the four independent variables do not significantly affect firm value. The adjusted coefficient of determination is 5.4%, indicating that the model has limited explanatory power.
Co-Authors Ardimansyah Ardimansyah Haryono Haryono Khristina Yunita Wulandari, Hesty Safitri