Artikel Ilmiah : C1I017004 a.n. EMIR SURYA RAHMAJATI

Kembali Update Delete

NIMC1I017004
NamamhsEMIR SURYA RAHMAJATI
Judul ArtikelTHE CAUSALITY OF MENTAL ACCOUNTING, SELF EFFICACY AND INVESTMENT DECISION MAKING: AN EXPERIMENTAL STUDY
Abstrak (Bhs. Indonesia)Jenis penelitian ini adalah penelitian kuantitatif dengan desain eksperimen laboratorium dimana data dikumpulkan dengan menggunakan kuesioner. Penelitian ini dilakukan dengan menyebarkan kuesioner kepada responden yang merupakan mahasiswa akuntansi Universitas Jenderal Sudirman Purwokerto.
Penulis menggunakan desain faktorial 2 x 2 antar mata pelajaran. Desain faktorial 2 x 2 berarti penelitian ini menggunakan dua tingkat kondisi mental accounting (ada atau tidak ada), dan kondisi self-efficacy. Desain ini digunakan untuk menguji pengaruh mental accounting, dan self-efficacy terhadap pengambilan keputusan investasi serta interaksi antara mental accounting, dan self-efficacy secara bersama-sama dalam pengambilan keputusan investasi.
Hasilnya menunjukkan Manajer yang berada dalam mental accounting cenderung berinvestasi mesin produksi. Manajer yang berada dalam kondisi self-efficacy tinggi cenderung menginvestasikan mesin produksi. Selanjutnya, mental accounting dan self-efficacy dalam interaksi tidak berpengaruh terhadap pengambilan keputusan investasi.
Abtrak (Bhs. Inggris)This type of research is a quantitative research with laboratory experimental design in which data is collected using a questionnaire. This research was conducted by distributing questionnaires to respondents who were accounting students of the Jenderal Sudirman University, Purwokerto.
The author used a factorial design of 2 x 2 between subjects. The 2 x 2 factorial design means that this study uses two levels of mental accounting conditions (present or absent), and self-efficacy conditions . This design is used to examine effect mental accounting, and self-efficacy on investment decision making and the interaction between mental accounting, and self-efficacy together in making investment decisions.
The Result shows Managers who are in a mental accounting tend to invest production machines. Managers who are in high self-efficacy conditions tend to invest production machine. Furthermore, mental accounting and self-efficacy in interaction have no effect on investment decision making.
Kata kunciMental Accounting, Self-Efficacy, Manager’s Investment Decision Making, Theory Planned of Behaviours, Prospect Theory
Pembimbing 1Dr. Poppy Dian Indira Kusuma , SE, M.Si, Ak, CA
Pembimbing 2Drs. Agung Praptapa, MBA, Ak, CA
Pembimbing 3Christina Tri Setyorini, SE, M.Si, Ak, Ph.D, CA
Tahun2021
Jumlah Halaman16
Tgl. Entri2021-08-06 11:05:00.164863
Cetak Bukti Unggah
© Universitas Jenderal Soedirman 2026 All rights reserved.