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All Journal Jurnal Bisnis dan Ekonomi Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Abdimas Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business International Research Journal of Business Studies (E-Journal) Jurnal Ekonomi dan Bisnis Kumawula: Jurnal Pengabdian Kepada Masyarakat The Indonesian Journal of Accounting Research
Luciana Spica Almilia
Unknown Affiliation
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Faktor-faktor yang mempengaruhi konservatisme akuntansi Maria Oktavia Elizabeth Sinambela; Luciana Spica Almilia
Jurnal Ekonomi dan Bisnis Vol 21 No 2 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.057 KB) | DOI: 10.24914/jeb.v21i2.1788

Abstract

This study aims to test the effects of firm size, firm risk, capital intensity, taxes, audit committees, managerial ownership, and litigation risk on accounting conservatism. This research uses secondary data from the Indonesian Stock Exchange and Yahoo Finance for daily stock price data. This study analyzes the data from 192 observations using descriptive statistics, a test of classical assumption, and multiple regression analysis. The results indicate that firm size, firm risk, litigation risk, debt covenant, audit committees, managerial ownership do not affect accounting conservatism. However, taxes and capital intensity negatively affect accounting conservatism.
Information Presentation Pattern, Information Order and Framing Effect in Taking Investment Decisions Mochammad Zahid Muzammil Hadi; Luciana Spica Almilia; Riski Aprilia Nita
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.286 KB) | DOI: 10.33312/ijar.450

Abstract

The aims of this study are to examines the pattern of information presentation, the order of information and framing effect in investment decision making. the pattern of information presentation and the order of information explained by belief adjustment model developed by Hogarth and Einhorn (1992), beside that framing effect explained by prospect theory, fuzzy trace theory and probabilistic mental model. This study used experiment design 2x2x2 mixed design. Total subjects in this study were 104 students from STIE Perbanas Surabaya consisting of 90 students bachelor degrees of accounting and 14 students bachelor degrees of management. This study uses a pencil based experiment which filling out the questionare that was answered manually by participants.the results show that: (1) there are bias judgement especially recency effect in the presentation of step by step with the framing condition appropriate in information; (2) there are bias judgement when  gives the presentation of step by step with the framing condition appropriate and not appropriate in information, and (3)  when do mix of the pattern of information presentation with  framing condition appropriate in information bias judgement happened. Overall this results show that the belief adjustment model developed by Hogarth and Einhorn (1992), prospect theory, fuzzy trace theory and probabilistic mental model is partially hold in investment decision making.
Co-Authors Anak Agung Gede Sugianthara Angraini Angraini Emanuel Kristijadi Emil Pratiwi Emma Handayani Ertambang Nahartyo Firman Adi Setya Herla Kusumawardhani Jogiyanto Hartono Kristijadi Kristijadi Lailatul Badriyah Maria Oktavia Elizabeth Sinambela Meliza Silvy Meliza Silvy Mochammad Zahid Muzammil Hadi Murdiawati, Dewi Mutia Anugrah Pratiwi Nanang Shonhadji Nirwana Putri Pravitasari Nita, Riski Aprilia Nuraini Rokhmania, Nuraini Nurul Hasanah Uswati Dewi Putri Wulanditya Putri Wulanditya, Putri Riski Aprilia Nita Winny Herdinigtyas