Universal Journal of Accounting and Finance最新文献

{"title":"Pengaruh Literasi Keuangan, Advocate Recommendation dan Overconfidence terhadap Pengambilan Keputusan Investasi Saham Oleh Investor Muda di Kota Semarang (Studi Pada Investor Muda yang Terdaftar di Phintraco Sekuritas Cabang Semarang)","authors":"Cania Ferennita, H. Hasan, Ernawati Budi Astuti","doi":"10.31942/jafin.v1i1.7009","DOIUrl":"https://doi.org/10.31942/jafin.v1i1.7009","url":null,"abstract":"Pasar modal saat ini telah menjadi tujuan investasi yang menarik bagi investor baik dari dalam negeri maupun luar negeri.  Semakin tinggi minat investor untuk menanamkan modalnya di pasar modal maka aktivitas jual beli di pasar modal semakin meningkat yang memberikan indikasi bahwa kegiatan usaha sebagai perusahaan berjalan dengan baik. Adanya risiko investasi dianggap sulit karena terdapat ketidakpastian yang mempengaruhi untung atau rugi. Semua risiko dalam berinvestasi memberikan pengaruh besar. Oleh karena itu, keputusan investasi menjadi hal penting dalam memahami faktor-faktor yang memberikan pengaruh kepada investor dalam mengambil keputusan untuk berinvestasi. Fokus dari penelitian ini yaitu meneliti pengaruh Literasi Keuangan, Advocate Recommendation, dan Overconfidence terhadap pengambilan keputusan investasi saham oleh investor muda di Kota Semarang. Penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan data menggunakan kuesioner yang disebar kepada investor dengan sampel 100 responden investor muda di Kota Semarang. Kuesioner tersebut disebar kepada responden yang tergabung dalam Kelompok Studi Pasar Modal (KSPM) di Kota Semarang serta menggunakan sekuritas Phintraco yakni diantaranya ada KSPM Universitas Negeri Semarang, KSPM UNWAHAS, KSPM UNIKA Soegijopranata, KSPM Polines, KSPM Universitas Pandanaran, KSPM STIE Totalwin, dan KSPM Unisbank. Pengolahan data ini menggunakan alat statistik SPSS V26 dan pengujian kuesioner penelitian ini menggunakan uji validitas dan uji reliabilitas. Metode analisis menggunakan metode uji asumsi klasik yakni ada uji normalitas, uji multikolonieritas, uji heteroskedastisitas, analisis regresi linier berganda, dan uji t. hasil penelitian berdasarkan uji pasial atau uji t (1) variabel literasi keuangan diperoleh t hitung (3,471) > t tabel (1,660) dan sigifikansi 0,001 < 0,05. Artinya literasi keuangan berpengaruh positif dan signifikan terhadap pengambilan keputusan investasi, (2) variabel Advocate Recommendation diperoleh t hitung (1,077) > t tabel (1,660) dan sigifikansi 0,284 < 0,05. Artinya Advocate Recommendation berpengaruh positif dan tidak signifikan terhadap pengambilan keputusan investasi, (3) variabel Overconfidence diperoleh t hitung (3,572) > t tabel (1,660) dan sigifikansi 0,001 < 0,05. Artinya Overconfidence berpengaruh positif dan signifikan terhadap pengambilan keputusan investasi.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90972719","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALYZING THE VALUE OF INFRASTRUCTURE COMPANIES ON DAFTAR EFEK SYARIAH THROUGH FINANCIAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY (CSR)","authors":"Galuh Tri Pambekti","doi":"10.31942/.v1i1.6880","DOIUrl":"https://doi.org/10.31942/.v1i1.6880","url":null,"abstract":"This study aims to obtain empirical evidence about the effect of Financial Performance and Corporate Social Responsibility (CSR) on Corporate Values in Construction Companies. The independent variables used are Financial Performance and Corporate Social Responsibility (CSR). Meanwhile, the dependent variable used is Corporate Value. The population in this study are construction service companies listed on the Indonesia Stock Exchange in 2009-2017. Samples were collected by purposive sampling method. The number of companies used as the sample of this research are 4 construction service companies. The method of analysis of this study uses multiple linear regression. In this study, financial performance variables are proxied by Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), Return on Assets (ROA), Capital Adequacy Ratio (CAR), and Corporate Social Responsibility (CSR) variables proxied by disclosure index Corporate Social Responsibility Disclosure. The results of this study indicate that partially, Non Performing Loans (NPL) have a significantly negative effect on  Company Value (Y), Loan to Deposit Ratio (LDR) has a significantly positive effect on Company Value (Y), influential Return on Assets (ROA) positively significant towards Corporate Value (Y), Capital Adequacy Ratio (CAR) has a significantly positive effect on Company Value (Y), Corporate Social Responsibility (CSR) has a significantly positive effect on Corporate Value (Y). Simultaneously, all independent variables affect the dependent variable.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80743915","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Pengelolaan Keuangan, Inklusi Keuangan, dan Kompetensi SDM Terhadap Kinerja UMKM di Era Pandemi Covid-19","authors":"Muhammad Alvin Habibi, Maskudi Maskudi, Setyo Mahanani","doi":"10.31942/jafin.v1i1.6878","DOIUrl":"https://doi.org/10.31942/jafin.v1i1.6878","url":null,"abstract":"Pandemi Covid-19 mengakibatkan berkurangnya pendapatan rill nasional sehingga melemahnya tingkat pertumbuhan ekonomi Indonesia. UMKM coffee shop merupakan sektor paling terdampak akibat pembatasan sosial yang diberlakukan pemerintah, sehingga menjadikan permintaan terhadap berbagai komoditas pada UMKM mengalami penurunan dan tidak dapat menutup biaya operasional yang berakibat kinerja turun yang dapat berpotensi bangkrut. Tujuan observasi ini ialah guna mengukur seberapa banyak pengaruh pengelolaan keuangan, inklusi keuangan, dan kompetensi SDM terhadap kinerja UMKM di Kota Semarang di tengah pandemi covid-19. Metode dalam observasi ini adalah metode kuantitatif dengan teknik mengumpulkan data memakai kuesioner yang dibagikan kepada 73 pelaksana UMKM coffee shop di Kota Semarang dengan analisa regresi linier berganda memakai uji hipotesis uji t. Hasil pengujian membuktikan variabel pengelolaan keuangan berpengaruh positif dan signifikan terhadap kinerja UMKM. Pengujian variabel inklusi keuangan menyatakan bahwa inklusi keuangan berpengaruh positif dan signifikan terhadap kinerja UMKM. Pengujian variabel kompetensi SDM menyatakan kompetensi SDM berpengaruh positif tetapi tidak signifikan terhadap kinerja UMKM. Pengaruh variabel bebas terhadap variabel terikat bernilai 0,323 atau 32,3%, sementara sisanya sebanyak 67,7% dipengaruhi oleh variabel lain yang tidak termasuk dalam observasi ini.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76294641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect of Tax Rate on Taxpayers' Voluntary Compliance in Tanzania","authors":"J. Chindengwike, A. Kira","doi":"10.13189/ujaf.2022.100501","DOIUrl":"https://doi.org/10.13189/ujaf.2022.100501","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77197759","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A Conceptual Framework for Assessing the Application of Artificial Intelligence for Financial Reporting","authors":"Ramesh Saxena","doi":"10.13189/ujaf.2022.100502","DOIUrl":"https://doi.org/10.13189/ujaf.2022.100502","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73021244","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A Matter of Perspective in the First Accounting Courses","authors":"","doi":"10.33423/jaf.v22i4.5456","DOIUrl":"https://doi.org/10.33423/jaf.v22i4.5456","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89874951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Implementation Critical Success Factors and Accounting Standard Codification Topic 606 Implementation Dynamics: A Correlational Study","authors":"","doi":"10.33423/jaf.v22i4.5342","DOIUrl":"https://doi.org/10.33423/jaf.v22i4.5342","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72386984","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Determinants of Capital Structure of Italian Selected Listed Companies","authors":"","doi":"10.33423/jaf.v22i4.5455","DOIUrl":"https://doi.org/10.33423/jaf.v22i4.5455","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85676320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Momentum Pattern of the Growth Anomaly","authors":"","doi":"10.33423/jaf.v22i4.5343","DOIUrl":"https://doi.org/10.33423/jaf.v22i4.5343","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87266621","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"How Governance Indicators Affect Foreign Ownership in the Middle East Equity Markets","authors":"M. Elshqirat","doi":"10.33423/jaf.v22i4.5344","DOIUrl":"https://doi.org/10.33423/jaf.v22i4.5344","url":null,"abstract":"The governance indicators of any country may reflect how safe is it to invest in its markets. The question is whether these indicators are being considered by foreign investors in the stock markets. A quantitative approach was used in this study to answer this question and explore how governance indicators can affect the size of the foreign ownership in the stock markets of the Middle East. The study covered the period from 2010 to 2019 excluding the time of financial crisis and the time of COVID-19. The collected data were analyzed using ordinary least squares method. Study results revealed that foreign investors in the stock markets of the Middle East do not consider governance indicators when taking their investment decisions because the foreign ownership in the equity markets was not affected by the governance indicators even when testing each country and each indicator individually.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77464676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}