Many taxpayers do not comply with tax obligations. There are various reasons why the taxpayer did not fulfill his tax obligations. This study examines the effect of Tax Knowledge on Tax Compliance and the influence of emotions in moderating the relationship between Tax Knowledge on Tax Compliance. This study used a quantitative method in which primary data were obtained from a questionnaire and processed using SPSS. The population in this study is every individual taxpayer in Surabaya who has an income and a Tax ID Number. This study used a purposive sampling technique and obtained 289 samples. The results indicate that Tax Knowledge has a significant effect on Tax Compliance. Emotions can moderate the relationship between tax knowledge and compliance
{"title":"EFFECT OF EMOTION IN MODERATING THE RELATIONSHIP BETWEEN TAX KNOWLEDGE ON TAX COMPLIANCE","authors":"Thadeus Nowel Marlim","doi":"10.37715/jaef.v5i1.4050","DOIUrl":"https://doi.org/10.37715/jaef.v5i1.4050","url":null,"abstract":"Many taxpayers do not comply with tax obligations. There are various reasons why the taxpayer did not fulfill his tax obligations. This study examines the effect of Tax Knowledge on Tax Compliance and the influence of emotions in moderating the relationship between Tax Knowledge on Tax Compliance. This study used a quantitative method in which primary data were obtained from a questionnaire and processed using SPSS. The population in this study is every individual taxpayer in Surabaya who has an income and a Tax ID Number. This study used a purposive sampling technique and obtained 289 samples. The results indicate that Tax Knowledge has a significant effect on Tax Compliance. Emotions can moderate the relationship between tax knowledge and compliance","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"253 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135814236","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}
This study aims to examine the effect of internet banking facilities and system quality as an accounting information system on customer satisfaction partially or simultaneously. The data used is the main data in the form of a questionnaire with a total sample of 60 respondents from Bank BCA KCP Taman Semanan Indah, Kalideres, West Jakarta. The data analysis technique used is multiple linear regression, classical assumption testing, and hypothesis testing. The results showed that internet banking facilities (X1) and system quality (X2) had an effect on customer satisfaction (Y) both partially and simultaneously. The adjusted R square value is 51.7%, meaning that the customer satisfaction variable is influenced by the internet banking facility and system quality variables, various factors can impact the remaining part.
本研究旨在探讨作为会计资讯系统之网上银行设施与系统品质对客户满意度之影响。所使用的数据是问卷调查形式的主要数据，共有60名受访者来自雅加达西部Kalideres的BCA KCP Taman Semanan Indah。使用的数据分析技术是多元线性回归、经典假设检验和假设检验。结果表明，网上银行设施(X1)和系统质量(X2)对客户满意度(Y)既有部分影响，也有同时影响。调整后的R方值为51.7%，即客户满意度变量受到网上银行设施和系统质量变量的影响，其他因素可以影响其余部分。
{"title":"THE ROLE OF INTERNET BANKING FACILITIES & SYSTEM QUALITY ON CUSTOMER SATISFACTION AT PT BCA TBK BRANCH KCP TAMAN SEMANAN INDAH JAKARTA","authors":"Ida Adhani","doi":"10.37715/jaef.v5i1.3834","DOIUrl":"https://doi.org/10.37715/jaef.v5i1.3834","url":null,"abstract":"This study aims to examine the effect of internet banking facilities and system quality as an accounting information system on customer satisfaction partially or simultaneously. The data used is the main data in the form of a questionnaire with a total sample of 60 respondents from Bank BCA KCP Taman Semanan Indah, Kalideres, West Jakarta. The data analysis technique used is multiple linear regression, classical assumption testing, and hypothesis testing. The results showed that internet banking facilities (X1) and system quality (X2) had an effect on customer satisfaction (Y) both partially and simultaneously. The adjusted R square value is 51.7%, meaning that the customer satisfaction variable is influenced by the internet banking facility and system quality variables, various factors can impact the remaining part.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"129 10","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135814700","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}
ABSTRACT : In the modern era as we are today, there are a lot of small micro enterprises in culinary and food industry that compete in order to draw customer’s attention to buy. This research aims to understand and explains whether or not Product Packaging, Promotion, and Price influencing the Customer’s Satisfaction in the era of Green Economy. The method used here is the quantitative one categorized using descriptive approach with Surabaya people as population and sample is taken up randomly from the population. Sample used consists of 31 respondents. This research has normally distributed data, heteroscedasticity and multicollinearity-free, and none of auto-correlation symptoms found. The equation of this research has the form of multiple linear regression as follows; Y= 4,359 + 0,206X1 – 0,159X2 + 0,885X3. Result of the research shows that t test of Product Packaging (X1) and Promotion (X2) do not influence significantly toward the Customer Satisfaction (Y) partially, as it is found that sig value is larger than the alpha (0.05). Meanwhile, Price (X3) influences the Customer Satisfaction (Y) significantly. In F test, it is known that the value of sig is 0.00 which is less than the alpha (0.05) and the F score is 42.257 where this is definitely larger than the F table score which is 2.95 meaning that the three independent variables influence the dependent variable simultaneously.
Keywords: Product Packaging, Promotion, Price, Green Economy
{"title":"THE INFLUENCE OF PRODUCT PACKAGING, PROMOTION, AND PRICE TOWARD THE CUSTOMER SATISFACTION THAT LEADS TO THE GREEN ECONOMY ERA IN GARASI OUTLET IN SURABAYA","authors":"Nindya kartika Kusmayati","doi":"10.37715/jaef.v5i1.3660","DOIUrl":"https://doi.org/10.37715/jaef.v5i1.3660","url":null,"abstract":"ABSTRACT : In the modern era as we are today, there are a lot of small micro enterprises in culinary and food industry that compete in order to draw customer’s attention to buy. This research aims to understand and explains whether or not Product Packaging, Promotion, and Price influencing the Customer’s Satisfaction in the era of Green Economy. The method used here is the quantitative one categorized using descriptive approach with Surabaya people as population and sample is taken up randomly from the population. Sample used consists of 31 respondents. This research has normally distributed data, heteroscedasticity and multicollinearity-free, and none of auto-correlation symptoms found. The equation of this research has the form of multiple linear regression as follows; Y= 4,359 + 0,206X1 – 0,159X2 + 0,885X3. Result of the research shows that t test of Product Packaging (X1) and Promotion (X2) do not influence significantly toward the Customer Satisfaction (Y) partially, as it is found that sig value is larger than the alpha (0.05). Meanwhile, Price (X3) influences the Customer Satisfaction (Y) significantly. In F test, it is known that the value of sig is 0.00 which is less than the alpha (0.05) and the F score is 42.257 where this is definitely larger than the F table score which is 2.95 meaning that the three independent variables influence the dependent variable simultaneously.
 Keywords: Product Packaging, Promotion, Price, Green Economy","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"16 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135814536","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}
This study aims to find out how the influence of the RGEC method variables includes the risk profile variable, GCG, Profit, and capital variables on the variable value of banking companies in Indonesia in 2019 and 2020. The fixed value was used as the dependent variable and Tobin's Q. Used to assess the banking industry. profit, capital, return and GCG are independent variables. As this is a quantitative study, data analysis was performed using STATA. The research results show that the Risk Profile, GCG, and Earnings partially do not affect firm value. However, there is one influential variable, capital, which influences firm value. When viewed simultaneously, Risk Profile, GCG, Earning, and Capital positively affect the firm value or the RGEC method influences firm value.
{"title":"Assessing the Effect of the RGEC Method on Firm Value in the Indonesian Banking Sector","authors":"Jessica Magdalena, Nurlaili Putri Desyanti, Meiryani -","doi":"10.37715/jaef.v5i1.3628","DOIUrl":"https://doi.org/10.37715/jaef.v5i1.3628","url":null,"abstract":"This study aims to find out how the influence of the RGEC method variables includes the risk profile variable, GCG, Profit, and capital variables on the variable value of banking companies in Indonesia in 2019 and 2020. The fixed value was used as the dependent variable and Tobin's Q. Used to assess the banking industry. profit, capital, return and GCG are independent variables. As this is a quantitative study, data analysis was performed using STATA. The research results show that the Risk Profile, GCG, and Earnings partially do not affect firm value. However, there is one influential variable, capital, which influences firm value. When viewed simultaneously, Risk Profile, GCG, Earning, and Capital positively affect the firm value or the RGEC method influences firm value.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"230 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135871385","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}
This study aims to determine the effect of the variables Client Company Size, Time Budget Pressure and Auditor Fee on Audit QualityThe information utilized in this examination was procured from the Consolidated and Yearly Fiscal Summaries accessible on the Indonesia Stock Exchange (IDX) site. The technique of investigation executed is logistic regression analysis, tested jointly with the overall model fit test which has a significant effect on audit quality. The results of this study indicate that of the three independent variables analyzed, The quality of audit is considerably impacted by the pressure of time and budget, as well as the fee charged by the auditor. However, the magnitude of the client company does not seem to significantly affect the audit quality. The Nagelkerke R Square value indicates that 91.2% of the dependent variable's variability can be explained by the independent variables, whereas the remaining 8.8% is attributed to other variables beyond the research model.
{"title":"THE IMPACT OF CLIENT COMPANY SIZE, TIME BUDGET PRESSURE AND AUDITOR FREE ON AUDIT QUALITY IN PHARMACEUTICAL SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) PERIOD 2017-2021","authors":"Yudi Wibowo","doi":"10.37715/jaef.v5i1.3835","DOIUrl":"https://doi.org/10.37715/jaef.v5i1.3835","url":null,"abstract":"This study aims to determine the effect of the variables Client Company Size, Time Budget Pressure and Auditor Fee on Audit QualityThe information utilized in this examination was procured from the Consolidated and Yearly Fiscal Summaries accessible on the Indonesia Stock Exchange (IDX) site. The technique of investigation executed is logistic regression analysis, tested jointly with the overall model fit test which has a significant effect on audit quality. The results of this study indicate that of the three independent variables analyzed, The quality of audit is considerably impacted by the pressure of time and budget, as well as the fee charged by the auditor. However, the magnitude of the client company does not seem to significantly affect the audit quality. The Nagelkerke R Square value indicates that 91.2% of the dependent variable's variability can be explained by the independent variables, whereas the remaining 8.8% is attributed to other variables beyond the research model.
","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"9 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135870624","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}
This study aims to determine the application of digital tax on the TikTok platform. This research is qualitative research involving several informants, such as TikTok content creators, TikTok agencies, and tax consultants. This study uses data analysis techniques. The results of this study indicate that content creators are subject to income tax by being treated as freelancers. TikTok content creators can use a calculation norm of 50% to calculate their net income. Their income has been deducted by TikTok, but does not include taxes. The agency also does not collect income tax on TikTok content creators, so there has been no implementation of digital taxes on the TikTok platform. Therefore, content creators on the TikTok platform must carry out their own tax. While carrying out their own tax, content creators experience several difficulties, such as difficulty in understanding complex tax regulations.
{"title":"IMPLEMENTATION TAX DIGITAL OF CONTENT CREATOR ON TIKTOK SOCIAL MEDIA","authors":"C. Gunawan, D. Sari","doi":"10.37715/jaef.v4i2.3842","DOIUrl":"https://doi.org/10.37715/jaef.v4i2.3842","url":null,"abstract":"This study aims to determine the application of digital tax on the TikTok platform. This research is qualitative research involving several informants, such as TikTok content creators, TikTok agencies, and tax consultants. This study uses data analysis techniques. The results of this study indicate that content creators are subject to income tax by being treated as freelancers. TikTok content creators can use a calculation norm of 50% to calculate their net income. Their income has been deducted by TikTok, but does not include taxes. The agency also does not collect income tax on TikTok content creators, so there has been no implementation of digital taxes on the TikTok platform. Therefore, content creators on the TikTok platform must carry out their own tax. While carrying out their own tax, content creators experience several difficulties, such as difficulty in understanding complex tax regulations.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"29 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116629678","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}
W Bali – Seminyak is one of the luxurious 5-star hotel brands under Marriott International with its own style of wedding with the brand’s signature style, sophistication, and fun. Nonetheless, achieving targeted wedding sales still poses a challenge as it only achieved 80% of targeted sales. W Bali - Seminyak needs to understand factors that form wedding planners’ willingness to recommend the place as a wedding venue. Seventy wedding planners in Bali that are registered in the company’s database will be used as the sample. Exploratory factor analysis will be used to cluster items that make a wedding planner willing to recommend W Bali – Seminyak. Exploratory Factor Analysis (EFA) was used as a statistical technique to identify underlying factors or dimensions that explain the variation in a set of observed variables. From the results of the data processed by SPSS factor analysis, it was known that there are 8 factors that contribute to the wedding planners’ willingness to recommend: perceived employee quality, client experience, output service quality, physical evidence, attractiveness, aesthetic view, additional assurance determinants, and price. This research was conducted at the beginning of Covid-19 pandemic, further studies need to be done on whether the conclusion of this paper will hold post covid-19.
W Bali - Seminyak是万豪国际旗下的豪华五星级酒店品牌之一，拥有自己的婚礼风格，具有品牌的标志性风格，精致，有趣。然而，实现婚礼目标销售仍然是一个挑战，因为它只实现了目标销售额的80%。W Bali - Seminyak需要了解形成婚礼策划者愿意推荐这个地方作为婚礼场地的因素。在该公司数据库中注册的巴厘岛70名婚礼策划师将被用作样本。探索性因子分析将用于聚类项目，使婚礼策划师愿意推荐W巴厘岛-水明漾。探索性因素分析(EFA)被用作一种统计技术，以确定解释一组观察变量变化的潜在因素或维度。从SPSS因子分析处理的数据结果中，我们知道有8个因素影响婚礼策划者的推荐意愿:感知员工素质、客户体验、输出服务质量、实物证据、吸引力、审美观点、额外保证因素和价格。本研究是在Covid-19大流行开始时进行的，本文的结论是否适用于Covid-19后，还需要进一步研究。
{"title":"AN INTER-ORGANIZATIONAL RELATION PERSPECTIVE OF INDUSTRIAL SERVICE QUALITY ON THE WILLINGNESS TO RECOMMEND","authors":"Josephine Octavia Irawan, Agustiono","doi":"10.37715/jaef.v4i2.3841","DOIUrl":"https://doi.org/10.37715/jaef.v4i2.3841","url":null,"abstract":"W Bali – Seminyak is one of the luxurious 5-star hotel brands under Marriott International with its own style of wedding with the brand’s signature style, sophistication, and fun. Nonetheless, achieving targeted wedding sales still poses a challenge as it only achieved 80% of targeted sales. W Bali - Seminyak needs to understand factors that form wedding planners’ willingness to recommend the place as a wedding venue. Seventy wedding planners in Bali that are registered in the company’s database will be used as the sample. Exploratory factor analysis will be used to cluster items that make a wedding planner willing to recommend W Bali – Seminyak. Exploratory Factor Analysis (EFA) was used as a statistical technique to identify underlying factors or dimensions that explain the variation in a set of observed variables. From the results of the data processed by SPSS factor analysis, it was known that there are 8 factors that contribute to the wedding planners’ willingness to recommend: perceived employee quality, client experience, output service quality, physical evidence, attractiveness, aesthetic view, additional assurance determinants, and price. This research was conducted at the beginning of Covid-19 pandemic, further studies need to be done on whether the conclusion of this paper will hold post covid-19.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130600069","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}
Tax is one of the national incomes owned by Indonesia. Tax will later be used to build and develop the existing infrastructure in Indonesia. Tax is an obligation for citizens who are registered as individual taxpayers. One way to be a good citizen is to pay taxes on time. However, there are still many taxpayers who have not complied with their tax obligations. There are several factors that affect the compliance of individual taxpayers, such as knowledge of taxation and tax sanctions. The purpose of this study is to determine the effect of knowledge of taxation and tax sanctions on individual taxpayer compliance among stationery entrepreneurs. The population in this study are stationery entrepreneurs on the island of Java. The sample taken is 50 respondents through a questionnaire. The research method used is multiple linear regression. The results of the study indicate that tax knowledge does not affect taxpayer compliance, while tax sanctions affect taxpayer compliance.
{"title":"THE EFFECT OF TAX KNOWLEDGE AND TAX SANCTIONS ON TAXPAYER COMPLIANCE OF PERSONAL ENTREPRENEURS IN THE STATIONERY SECTOR","authors":"Michele Sudiarto, Yopy Junianto","doi":"10.37715/jaef.v4i2.3840","DOIUrl":"https://doi.org/10.37715/jaef.v4i2.3840","url":null,"abstract":"Tax is one of the national incomes owned by Indonesia. Tax will later be used to build and develop the existing infrastructure in Indonesia. Tax is an obligation for citizens who are registered as individual taxpayers. One way to be a good citizen is to pay taxes on time. However, there are still many taxpayers who have not complied with their tax obligations. There are several factors that affect the compliance of individual taxpayers, such as knowledge of taxation and tax sanctions. The purpose of this study is to determine the effect of knowledge of taxation and tax sanctions on individual taxpayer compliance among stationery entrepreneurs. The population in this study are stationery entrepreneurs on the island of Java. The sample taken is 50 respondents through a questionnaire. The research method used is multiple linear regression. The results of the study indicate that tax knowledge does not affect taxpayer compliance, while tax sanctions affect taxpayer compliance.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129030019","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}
This study aims to determine the effect of DER and EPS on stock returns of food and beverage companies on the Indonesia Stock Exchange during 2015–2019. The type of data in this study is secondary data. The samples in this study are 11 companies selected through purposive sampling. The total number of data in this study is 55, collected from 11 companies for 5 years. The data analysis methods used are descriptive statistical analysis, classical assumption test, and multiple regression analysis. The data processing software used is SPSS version 22 software. The results of this study indicate that DER and EPS have simultaneous effect on stock returns. From the t-test it was found that DER has a negative effect on stock returns and EPS has a positive effect on stock returns. DER affects stock returns negatively, namely when there is an increase in DER, stock returns will decrease. In addition, it is known that EPS positively affects stock returns, so that if there is an increase in EPS, then stock returns will also increase.
{"title":"THE INFLUENCE OF DER AND EPS ON STOCK RETURN OF FOOD AND BEVERAGE COMPANIES IN THE IDX DURING 2015–2019 PERIOD","authors":"Amelia Tanto","doi":"10.37715/jaef.v4i2.3838","DOIUrl":"https://doi.org/10.37715/jaef.v4i2.3838","url":null,"abstract":"This study aims to determine the effect of DER and EPS on stock returns of food and beverage companies on the Indonesia Stock Exchange during 2015–2019. The type of data in this study is secondary data. The samples in this study are 11 companies selected through purposive sampling. The total number of data in this study is 55, collected from 11 companies for 5 years. The data analysis methods used are descriptive statistical analysis, classical assumption test, and multiple regression analysis. The data processing software used is SPSS version 22 software. The results of this study indicate that DER and EPS have simultaneous effect on stock returns. From the t-test it was found that DER has a negative effect on stock returns and EPS has a positive effect on stock returns. DER affects stock returns negatively, namely when there is an increase in DER, stock returns will decrease. In addition, it is known that EPS positively affects stock returns, so that if there is an increase in EPS, then stock returns will also increase.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127687345","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}
The Covid-19 pandemic has made the Indonesian people aware of the importance of saving funds or being reserved for emergencies. Based on this fact, an investment phenomenon emerged where the number of investors increased from previous years. This study aims to determine the effect of investment knowledge and investment motivation on investment interest, with investment motivation as a mediator. The research sample is 100 respondents, where the respondents are investors who are domiciled in Surabaya. PLS-SEM was used to test the hypothesis of this study. The results indicate that investment knowledge influences investment interest and investment motivation. In addition, investment motivation also affects investment interest. Moreover, this study found that investment motivation can mediate the effect of investment knowledge on investment interest.
{"title":"MOTIVATION AS A MEDIATOR OF KNOWLEDGE EFFECT ON INVESTMENT INTEREST","authors":"I. G. B. Y. Wiryakusuma, Tifania Angga","doi":"10.37715/jaef.v4i2.3839","DOIUrl":"https://doi.org/10.37715/jaef.v4i2.3839","url":null,"abstract":"The Covid-19 pandemic has made the Indonesian people aware of the importance of saving funds or being reserved for emergencies. Based on this fact, an investment phenomenon emerged where the number of investors increased from previous years. This study aims to determine the effect of investment knowledge and investment motivation on investment interest, with investment motivation as a mediator. The research sample is 100 respondents, where the respondents are investors who are domiciled in Surabaya. PLS-SEM was used to test the hypothesis of this study. The results indicate that investment knowledge influences investment interest and investment motivation. In addition, investment motivation also affects investment interest. Moreover, this study found that investment motivation can mediate the effect of investment knowledge on investment interest.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123676489","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}
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