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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi Santri : Jurnal Ekonomi dan Keuangan Islam
Amin Wijoyo
Universitas Tarumanegara
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Niat Pembelian Item Game Mobile Legend Ditinjau dari Perspektif Motivasi dan Impulsivitas Mahasiswa Akuntansi Amin Wijoyo; Ferry Adang; Arifuddin Arifuddin; Asri Usman
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3215

Abstract

The global gaming industry has grown rapidly, encouraging the use of microtransactions for virtual items in mobile games such as Mobile Legends, especially among university students. This study focuses on accounting students who may purchase in-game items either intentionally or impulsively. It aims to examine the influence of purchase motivation, impulsive behavior, social norms, and perceived behavioral control on students’ purchase intentions. The research is grounded in the Theory of Planned Behavior (TPB) and consumer behavior theory, supported by prior studies emphasizing consumption value, hedonic motivation, and impulsiveness in digital purchasing. Using a quantitative approach, the study collects data from 100 accounting students in Jakarta through Likert-scale questionnaires and analyzes it using Structural Equation Modeling (SEM) with AMOS. The results are expected to show that all examined factors positively influence purchase intention. This research contributes to the understanding of digital consumer behavior and highlights the importance of financial literacy, as impulsive spending on virtual items relates closely to personal financial management. It also aligns with the digital economy and financial behavior research focus of Universitas Tarumanagara.
Determinan Reaksi Pasar: Pengaruh Struktur Modal, Profitabilitas dan Ukuran Perusahaan : Studi pada Perusahaan Subsektor Ritel di Indonesia Periode 2023-2025 Ruth Alexandra Victoria Tobing; Amin Wijoyo
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 4 No. 5 (2026): Oktober: SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v4i5.2714

Abstract

This study aims to analyze the effects of capital structure, profitability, and firm size on market reactions among retail subsector companies listed on the Indonesia Stock Exchange during the 2023–2025 period. Market reaction was measured using Cumulative Abnormal Return (CAR) within an event window covering three days before and three days after the publication of financial statements. This study employed a quantitative approach with purposive sampling, resulting in a sample of 38 companies and 114 initial observations. After excluding six outliers, 108 observations remained for analysis. Data were analyzed using multiple linear regression and classical assumption tests. The results indicate that capital structure has a positive and significant effect on market reaction (p = 0.002), while profitability (p = 0.070) and firm size (p = 0.532) have no significant effects. Simultaneously, the three independent variables significantly affect market reaction (p = 0.005), with an adjusted R-squared value of 0.090. These findings suggest that capital structure is a more relevant indicator of investor responses than profitability and firm size.
Co-Authors Arifuddin Arifuddin Asri Usman Ferry Adang Ruth Alexandra Victoria Tobing