Negina Kencono Putri
Universitas Jendral Soedirman

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The Effect of GCG on Company’s Value Mediated by CSR and Profitability on Banking Companies Ardhi Aristo Alfarisi; Bambang Setyobudi Irianto; Negina Kencono Putri
Riset Akuntansi Keuangan Vol 5, No 1 (2020): April 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i1.2715

Abstract

The aim of the research was to analyze the effect of GCG on company’s value mediated by CSR and profitability. The independent variables was GCG; The mediating variable were CSR and profitability; while the dependent variable was company value. Banking companies listed in the Indonesia Stock Exchange in 2015-2017 were sampled. Purposive random sampling was applied to 120 sampled companies verified and simple linier regression analysis to test the hypothesis of the research. This research found that the GCG positively and significantly affect the CSR, CSR  positively and significantly affect the profitability, profitability positively and significantly affect the company value and GCG positively and significantly affect the company value.
Do the Framing Effect Occur in the Investment Decision Based on Tabular Format Information Risk: A Fuzzy-Trace Theory Framework? Negina Kencono Putri; Zaki Baridwan; Supriyadi Supriyadi; Ertambang Nahartyo
The Indonesian Journal of Accounting Research Vol 17, No 1 (2014): IJAR January 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.046 KB) | DOI: 10.33312/ijar.355

Abstract

Abstract: This study tests on investment decisions based on risk information within the framework of verification Fuzzy Trace Theory (FTT). FTT assumes individuals prefer to use the simple reason that in the presentation of information and make a decision. An experiment which involved 27 participants was conducted. The experiments carried out to test whether the risk information of different frame-sequential time given concerning the framing effect described through the framework of FTT-can affects investment decision-making process. The results showed that the participants in this study chose to perform actions that are not at risk when information is presented in a positive frame. Investment decisions which they set such decisions tend to avoid risk. This is consistent with FTT are focusing testing on the frame problem. Other findings obtained in this study in the form of the tendency of the experimental participants to take risky decisions when information is presented in a negative frame. Abstrak: Penelitian ini berutjuan untuk menguji keputusan investasi berbasis risiko dalam kerangka Fuzzy Trace Theory (FTT).  FTT mengasumsikan bahwa seseorang memiliki preferensi untuk menggunakan informasi yang ditamilkan dalam bentuk yang sederhana dalam membuat sebuah keputusan. Penelitian ini merupakan penelitian eksperimen yang melibatkan 27 orang partisipan.  Eksperimen yang dilakukan menguji apakah informasi risiko yang dibingkai secara berbeda dan disampaikan dalam waktu yang berurutan dalam kerangka FTT akan mempengaruhi proses pembuatan keputusan investasi Hasil penelitian menunjukkan bahwa partisipa dalam penelitian ini memilih untuk mengambil keputusan yang tidak berisiko bila informasi disampaikan dalam frame yang positif.  Hasil lain yang diperoleh dalam penelitian ini adalah bahwa seseorang cenderung untuk mengambil keputusan yang berisiko apabila informasi disampaikan dalam frame yang negatif.