Jurnal Akuntansi dan Manajemen
Vol 19 No 1 (2022)

Laba/Rugi Investasi Emas Derivatif Broker: Modal dan Biaya Transaksi.

Nelli Novyarni (Indonesian Collage of Economics (STEI))
Elizabeth Yuswantoro (Sekolah Tinggi Ilmu Ekonomi Indonesia, Jakarta,)
Reni Harni (Universitas Sali Al-Aitaam Bandung)

Article Info

Publish Date
30 Jun 2022


This study aims to determine Profit or Loss of Gold Derivative Investments: Capital and Transaction Costs. This research uses a quantitative approach, which is measured by using the SPSS version 25 application. The population of this research is gold derivative investors registered at PT. Trijaya Pratama Futures in 2021. The sample was determined based on the convenience sampling method, with a total of 30 gold derivative investors. The statistical test technique used is partial and multiple linear analysis. The results of the study prove that (1) Capital has an effect on Profit and Loss of Derivative Gold Investment and (2) Transaction Costs affect the Profit and Loss of Derivative Gold Investment.

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Journal Info





Economics, Econometrics & Finance Social Sciences


Jurnal Akuntansi dan Manjemen (JAM) has been published by the Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta. JAM published two times a year in April and October. Jurnal Akuntansi dan Manjemen focuses on issues pertaining empirical investigation on Indonesian accounting and management. JAM aimed to ...