IS ACCOUNTING INFORMATION RELEVANT AS AN EARLY WARNING SIGNAL?
Abstrak – Relevankah Informasi Akuntansi sebagai Sinyal Peringatan Dini? Tujuan Utama – Studi bertujuan menganalisis peran informasi akuntansi sebagai sinyal peringatan dini bagi investor. Metode – Studi ini menggunakan metode wawancara terstruktur dan regresi linear berganda. Adapun sampel studi...
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| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2022-08-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | https://jamal.ub.ac.id/index.php/jamal/article/view/1890 |
| _version_ | 1797867256166744064 |
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| author | Zarah Puspitaningtyas Ika Sisbintari Hari Karyadi Andrias Dwimahendrawan |
| author_facet | Zarah Puspitaningtyas Ika Sisbintari Hari Karyadi Andrias Dwimahendrawan |
| author_sort | Zarah Puspitaningtyas |
| collection | DOAJ |
| description | Abstrak – Relevankah Informasi Akuntansi sebagai Sinyal Peringatan Dini?
Tujuan Utama – Studi bertujuan menganalisis peran informasi akuntansi sebagai sinyal peringatan dini bagi investor.
Metode – Studi ini menggunakan metode wawancara terstruktur dan regresi linear berganda. Adapun sampel studi adalah perusahaan yang terdaftar di Indeks IDXHIDIV20 periode 2014-2019 dan komunitas investor saham pemula.
Temuan Utama – Studi membuktikan bahwa informasi akuntansi mengandung nilai prediktif sebagai sinyal peringatan dini bagi investor. Keputusan investasi seringkali dipengaruhi perilaku investor yang terkadang sulit dianalisis secara rasional. Kualitas keputusan tergantung pada pengetahuan dan pengalaman yang dimiliki investor.
Implikasi Teori dan Kebijakan – Hasil studi mendukung teori sinyal, bahwa informasi akuntansi mengandung nilai prediktif yang bermanfaat bagi investor. Walaupun demikian, perilaku investor terkait dengan pemanfaatan informasi akuntansi tergantung pada kemampuannya menangkap dan menganalisis sinyal tersebut.
Kebaruan Penelitian – Studi ini menerapkan mixed method untuk membuktikan nilai prediktif dari informasi akuntansi dan mengungkapkan makna manfaat yang terkandung didalamnya bagi investor.
Abstract – Is Accounting Information Relevant as an Early Warning Signal?
Main Purpose – This study aims to analyze the role of accounting information as an early warning signal for investors.
Method – This study uses a structured interview method and multiple linear regression. The study samples are companies listed on the IDXHIDIV20 Index for the 2014-2019 period and the beginner stock investor community.
Main Findings – This Study proves that accounting information is predictive as an early warning signal for investors. Investment decisions are often influenced by investor behaviour which is sometimes difficult to analyze rationally. The decision's quality depends on the investor's knowledge and experience.
Theory and Practical Implications – The study results support the signal theory that accounting information contains the predictive value that benefits investors. However, investors' behaviour related to the use of accounting information depends on their ability to capture and analyze these signals.
Novelty – This study applies a mixed method to prove the predictive value of accounting information and reveal the meaning of the benefits contained therein for investors. |
| first_indexed | 2024-04-09T23:38:31Z |
| format | Article |
| id | doaj.art-87bc25772f274abcb54f45c0628fea4d |
| institution | Directory Open Access Journal |
| issn | 2086-7603 2089-5879 |
| language | English |
| last_indexed | 2024-04-09T23:38:31Z |
| publishDate | 2022-08-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj.art-87bc25772f274abcb54f45c0628fea4d2023-03-20T02:19:52ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792022-08-0113229430810.21776/ub.jamal.2022.13.2.22646IS ACCOUNTING INFORMATION RELEVANT AS AN EARLY WARNING SIGNAL?Zarah Puspitaningtyas0Ika Sisbintari1Hari Karyadi2Andrias Dwimahendrawan3Universitas JemberUniversitas JemberUniversitas JemberSekolah Tinggi Ilmu Administrasi PembangunanAbstrak – Relevankah Informasi Akuntansi sebagai Sinyal Peringatan Dini? Tujuan Utama – Studi bertujuan menganalisis peran informasi akuntansi sebagai sinyal peringatan dini bagi investor. Metode – Studi ini menggunakan metode wawancara terstruktur dan regresi linear berganda. Adapun sampel studi adalah perusahaan yang terdaftar di Indeks IDXHIDIV20 periode 2014-2019 dan komunitas investor saham pemula. Temuan Utama – Studi membuktikan bahwa informasi akuntansi mengandung nilai prediktif sebagai sinyal peringatan dini bagi investor. Keputusan investasi seringkali dipengaruhi perilaku investor yang terkadang sulit dianalisis secara rasional. Kualitas keputusan tergantung pada pengetahuan dan pengalaman yang dimiliki investor. Implikasi Teori dan Kebijakan – Hasil studi mendukung teori sinyal, bahwa informasi akuntansi mengandung nilai prediktif yang bermanfaat bagi investor. Walaupun demikian, perilaku investor terkait dengan pemanfaatan informasi akuntansi tergantung pada kemampuannya menangkap dan menganalisis sinyal tersebut. Kebaruan Penelitian – Studi ini menerapkan mixed method untuk membuktikan nilai prediktif dari informasi akuntansi dan mengungkapkan makna manfaat yang terkandung didalamnya bagi investor. Abstract – Is Accounting Information Relevant as an Early Warning Signal? Main Purpose – This study aims to analyze the role of accounting information as an early warning signal for investors. Method – This study uses a structured interview method and multiple linear regression. The study samples are companies listed on the IDXHIDIV20 Index for the 2014-2019 period and the beginner stock investor community. Main Findings – This Study proves that accounting information is predictive as an early warning signal for investors. Investment decisions are often influenced by investor behaviour which is sometimes difficult to analyze rationally. The decision's quality depends on the investor's knowledge and experience. Theory and Practical Implications – The study results support the signal theory that accounting information contains the predictive value that benefits investors. However, investors' behaviour related to the use of accounting information depends on their ability to capture and analyze these signals. Novelty – This study applies a mixed method to prove the predictive value of accounting information and reveal the meaning of the benefits contained therein for investors.https://jamal.ub.ac.id/index.php/jamal/article/view/1890accounting informationinvestment decisionsinvestorsignaling theory |
| spellingShingle | Zarah Puspitaningtyas Ika Sisbintari Hari Karyadi Andrias Dwimahendrawan IS ACCOUNTING INFORMATION RELEVANT AS AN EARLY WARNING SIGNAL? Jurnal Akuntansi Multiparadigma accounting information investment decisions investor signaling theory |
| title | IS ACCOUNTING INFORMATION RELEVANT AS AN EARLY WARNING SIGNAL? |
| title_full | IS ACCOUNTING INFORMATION RELEVANT AS AN EARLY WARNING SIGNAL? |
| title_fullStr | IS ACCOUNTING INFORMATION RELEVANT AS AN EARLY WARNING SIGNAL? |
| title_full_unstemmed | IS ACCOUNTING INFORMATION RELEVANT AS AN EARLY WARNING SIGNAL? |
| title_short | IS ACCOUNTING INFORMATION RELEVANT AS AN EARLY WARNING SIGNAL? |
| title_sort | is accounting information relevant as an early warning signal |
| topic | accounting information investment decisions investor signaling theory |
| url | https://jamal.ub.ac.id/index.php/jamal/article/view/1890 |
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