This study aims to analyze the level of estimation bias made by investors based on the form of disclosure of single and multiple benchmark accounting information. The research design uses an experimental laboratory (between-subject). Respondents in this study used 40 students who had attended capital market schools on the Indonesia Stock Exchange as a representation of novice investors. The results of hypothesis testing indicate that the disclosure of accounting information in the form of multiple benchmarks is better than the form of single benchmark information. This is indicated by the smaller error rate of estimation made by investors in predicting future earnings. Thus, the bias in decision making can be minimized by presenting more comprehensive accounting information using multiple benchmark forms.
This study aims to determine the effect of demographic characteristics on the level of financial literacy of food crops and horticulture farmers in Camba sub-district in South Sulawesi Province. This research data obtained from the questionnaire (primary) and few observations and direct interviews with Camba sub-district farmers. This study uses a multiple linear regression analysis method. The results of the analysis concluded that the demographic characteristic variables consisting of income level, age, education level, risk preference dummy, and distance to financial institutions simultaneously had a significant effect on financial literacy variables with a five percent significance level. Income level, education level, risk preference partially had a positive and significant effect on the variable financial literacy. Distance to financial institutions had a negative and significant effect while age doesn’t have a significant effect on financial literacy. Of 43.8 percent from the variation in financial literacy variables is explained by the independent variables used in this model, while the rest of 56.2 percent is explained by other variables.
ABSTRACT.Financial inclusion becomes a new phenomenon in the global financial system, including in Indonesia. Financial inclusion is often associated with poverty. Developing countries tried to pursue economic growth as one of the main indicators of their development. However, in reality, many developing countries have high economic growth but produce high poverty rates as well. This study tries to look at the relationship between financial inclusion and poverty, as well as to measure inequality as measured by Gini coefficients. This research found that financial inclusion can affect overall economic growth thereby reducing poverty, but can increase inequality.
Credit markets are not always balanced because of unbalanced information and other causes. There are two credit channels that influence the transmission of monetary policy from finance to the real sector, namely bank credit channels that are more concerned with the behavior of banks that are more selective in credit selection because of asymmetric information.This study aims to determine the effect of credit that consists of investment credit, working capital credit and consumption credit to the inflation rate through Gross Domestic Product (GDP) in Indonesia. The overall data used in this study is secondary data from the result of systematic recording in the form of time series from 2007 to 2016 obtained from the Central Bureau of Statistics, Bank Indonesia Report and Indonesian Banking Statistics. Data were analyzed by using multiple regression with Ordinary Least Square (OLS) approach. Based on the results of the research, simultaneous credit has a positive and significant effect on inflation through GDP and partially found that investment credit and working capital credit have positive and significant effect to inflation through GDP, while consumption credit has positive and insignificant effect.
Allocation of Special Autonomy Funds and Their Impacts on Regional Economic Inequality (Case Study in Papua Province in 2010-2018). This study aimed to determine the impact of the allocation of special autonomy funds in the field of regional economic inequality both directly and indirectly through the human development index in Papua Province. The type of data used was panel data and data collection was done by the documentation method. The data were analyzed using the Simultaneous Equation Model approach with the help of the Amos 21 SPSS software. The results showed that the variable of special autonomy funds in education and health had a significant positive effect on the human development index, while the variable of special autonomy funds in infrastructure and in the field of community economic empowerment was not significant to the human development index. Furthermore, the special autonomy fund in infrastructure directly has a significant negative effect on regional economic imbalances. While the special autonomy fund in the field of community economic empowerment does not have significant effect on regional economic inequality. Indirectly through the HDI, variables of special autonomy funds in the fields of education, health, infrastructure, and community economic empowerment do not have a significant effect on regional economic inequality.
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