Model Belief Adjustment dalam Pengambilan Keputusan Investasi Berdasarkan Informasi Nonakuntansi

The purpose of this study is to examine is there any difference on investment decision making among participant that received good news information followed by bad news compared with participant that received bad news information followed by good news on the SbS and EoS information disclosure patter...

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Main Authors: Anita Anggraeni, Luciana Spica Almilia
Format: Article
Language:English
Published: Universitas Kristen Satya Wacana 2017-07-01
Series:Jurnal Ekonomi dan Bisnis
Subjects:
Online Access:http://ejournal.uksw.edu/jeb/article/view/923
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author Anita Anggraeni
Luciana Spica Almilia
author_facet Anita Anggraeni
Luciana Spica Almilia
author_sort Anita Anggraeni
collection DOAJ
description The purpose of this study is to examine is there any difference on investment decision making among participant that received good news information followed by bad news compared with participant that received bad news information followed by good news on the SbS and EoS information disclosure pattern, also long and short information series. The experiment design in this study is 2x2x2 mix design subject, which is the information disclosure pattern (step by Step and End of Sequence), information order (good news followed by bad news), and information series (long and short infomation series). The Independent Sample t-test used to examined the research hypothesis. The amount of participant involved on this study are 96 college students in STIE Perbanas Surabaya in Accountant and Management major. The result show that there were difference on investment decision making among participant that received good news information followed by bad news compared with participant that received bad news information followed by good news on the SbS information disclosure pattern and long information series and also occurs recency effect. Abstrak Tujuan penelitian ini adalah menguji perbedaan keputusan investasi antara partisipan yang menerima informasi good news diikuti bad news dibandingkan dengan partisipan yang menerima informasi bad news diikuti good news, baik pada pola penyajian SbS maupun EoS dan seri informasi panjang dan pendek. Penelitian ini menggunakan metoda eksperimen 2x2x2 mix design, yaitu pola penyajian (step by step dan end of sequence) dan urutan informasi (good news diikuti bad news dan bad news diikuti good news) dan seri informasi (informasi panjang dan informasi pendek). Independent Sample t test digunakan untuk menguji hipotesis penelitian. Jumlah partisipan dalam penelitian ini adalah 96 mahasiswa Akuntansi dan Manajemen STIE Perbanas Surabaya. Hasil penelitian menunjukkan bahwa terdapat perbedaan dalam pengambilan keputusan investasi dan terjadi recency effect bagi partisipan yang menerima good news diikuti bad news dibandingkan dengan partisipan yang menerima informasi bad news diikuti bad news pada pola penyajian SbS dan seri informasi panjang.
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spelling doaj.art-c1e83aa9d800445ab7ab495cbe89843b2023-12-02T12:36:35ZengUniversitas Kristen Satya WacanaJurnal Ekonomi dan Bisnis1979-64712528-01472017-07-0120114516710.24914/jeb.v20i1.923555Model Belief Adjustment dalam Pengambilan Keputusan Investasi Berdasarkan Informasi NonakuntansiAnita Anggraeni0Luciana Spica Almilia1STIE Perbanas SurabayaSTIE Perbanas, SurabayaThe purpose of this study is to examine is there any difference on investment decision making among participant that received good news information followed by bad news compared with participant that received bad news information followed by good news on the SbS and EoS information disclosure pattern, also long and short information series. The experiment design in this study is 2x2x2 mix design subject, which is the information disclosure pattern (step by Step and End of Sequence), information order (good news followed by bad news), and information series (long and short infomation series). The Independent Sample t-test used to examined the research hypothesis. The amount of participant involved on this study are 96 college students in STIE Perbanas Surabaya in Accountant and Management major. The result show that there were difference on investment decision making among participant that received good news information followed by bad news compared with participant that received bad news information followed by good news on the SbS information disclosure pattern and long information series and also occurs recency effect. Abstrak Tujuan penelitian ini adalah menguji perbedaan keputusan investasi antara partisipan yang menerima informasi good news diikuti bad news dibandingkan dengan partisipan yang menerima informasi bad news diikuti good news, baik pada pola penyajian SbS maupun EoS dan seri informasi panjang dan pendek. Penelitian ini menggunakan metoda eksperimen 2x2x2 mix design, yaitu pola penyajian (step by step dan end of sequence) dan urutan informasi (good news diikuti bad news dan bad news diikuti good news) dan seri informasi (informasi panjang dan informasi pendek). Independent Sample t test digunakan untuk menguji hipotesis penelitian. Jumlah partisipan dalam penelitian ini adalah 96 mahasiswa Akuntansi dan Manajemen STIE Perbanas Surabaya. Hasil penelitian menunjukkan bahwa terdapat perbedaan dalam pengambilan keputusan investasi dan terjadi recency effect bagi partisipan yang menerima good news diikuti bad news dibandingkan dengan partisipan yang menerima informasi bad news diikuti bad news pada pola penyajian SbS dan seri informasi panjang.http://ejournal.uksw.edu/jeb/article/view/923Step by StepEnd of SequenceInvestment DecisionNonaccountant Information
spellingShingle Anita Anggraeni
Luciana Spica Almilia
Model Belief Adjustment dalam Pengambilan Keputusan Investasi Berdasarkan Informasi Nonakuntansi
Jurnal Ekonomi dan Bisnis
Step by Step
End of Sequence
Investment Decision
Nonaccountant Information
title Model Belief Adjustment dalam Pengambilan Keputusan Investasi Berdasarkan Informasi Nonakuntansi
title_full Model Belief Adjustment dalam Pengambilan Keputusan Investasi Berdasarkan Informasi Nonakuntansi
title_fullStr Model Belief Adjustment dalam Pengambilan Keputusan Investasi Berdasarkan Informasi Nonakuntansi
title_full_unstemmed Model Belief Adjustment dalam Pengambilan Keputusan Investasi Berdasarkan Informasi Nonakuntansi
title_short Model Belief Adjustment dalam Pengambilan Keputusan Investasi Berdasarkan Informasi Nonakuntansi
title_sort model belief adjustment dalam pengambilan keputusan investasi berdasarkan informasi nonakuntansi
topic Step by Step
End of Sequence
Investment Decision
Nonaccountant Information
url http://ejournal.uksw.edu/jeb/article/view/923
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AT lucianaspicaalmilia modelbeliefadjustmentdalampengambilankeputusaninvestasiberdasarkaninformasinonakuntansi