Fundamental Factors of Financial Ratios and Discretionary Accruals in Influencing the Companies’ Fixed-Asset Investment Decisions

Rosa, Evangeline; Mukhibad, Hasan

doi:10.18196/jai.v23i2.14337

Cited by 3 publications

(1 citation statement)

References 41 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Kolmogorov Smirnov adalah metode uji normalitas yang digunakan untuk menguji suatu asumsi apakah data sampel berdistribusi normal atau tidak. Asumsi normalitas memiliki peran dalam uji parametrik, seperti uji rata rata dari dua kolom data set dengan analisis varians [10]. Setelah uji normalitas kemudian data dianalisa mengunakan deskriptif analysis Discretionary Accruals adalah metode analisis yang bersifat deskriptif.…”

Section: Pendahuluanunclassified

Dashboard Monitoring Data Penjualan Menggunakan Metode Star Schema

Sumampow,

Ibrahim,

Capah

2024

FIFO

View full text Add to dashboard Cite

Data adalah sebuah kumpulan informasi yang berisi gambaran luas terkait suatu keadaan. Dengan banyaknya jumlah data maka akan semakin sulit untuk dibaca, karena pada kumpulan data yang besar sulit untuk ditemukan informasi penting dan insights yang berguna bagi perusahaan terutama pada sebuah industri di Indonesia. Salah satu industri di Indonesia adalah industri otomotif. Persaingan pada industri otomotif semakin sengit dengan banyaknya perusahaan yang memberikan harga dan kualitas mobil yang kompetitif. Dengan penjualan mobil di Indonesia yang dapat mencapai 14.000 unit per-tahunnya, tentu saja data penjualan yang dihasilkan perlu untuk dikelola melalui business intelligence yang menggunakan dashboard monitoring dengan metode star schema. PT. Honda Mitra Jatiasih adalah perusahaan yang bergerak dibidang otomotif yang menjual berbagai jenis transportasi, khususnya mobil. Dikarenakan jenis dan variasi yang beragam, supervisor mengalami kesulitan dalam mendapatkan informasi yang komprehensif, singkat, dan informatif pada data penjualan PT. Honda Mitra Jatiasih. Dari masalah tersebut peneliti melakukan percobaan pembuatan dashbhoardmonitoring menggunakan metode star schema untuk penjualan pada PT. Honda Mitra Jatiasih. Hasil yang didapatkan dengan dibuatnya business reporting menggunakan dashbhoard monitoring data penjualan menggunakan metode star schema pada PT. Honda Mitra Jatiasih dapat memberikan informasi sebagai insight dan terdapat 2 jenis mobil yang memberikan negative profit yaitu type Jazz dan CRV dengan salesnya yang mencapai angka 2 sampai 1 dalam jangka 2 tahun.

show abstract

Section: Pendahuluanunclassified

Dashboard Monitoring Data Penjualan Menggunakan Metode Star Schema

Sumampow,

Ibrahim,

Capah

2024

FIFO

View full text Add to dashboard Cite

show abstract

Cryptocurrency investment: Evidence of financial literacy, experience, and risk tolerance

Sa’diyah,

Widagdo,

Fitriasari

2024

Investment Management and Financial Innovations

View full text Add to dashboard Cite

The growing popularity of cryptocurrency as an investment choice among millennials demonstrates their inclination toward digital advancements and openness to exploring diverse investment opportunities. The study examines how financial literacy factors impact experience regret, investment decisions, and risk tolerance, while financial literacy also affects investment decisions, with experience regret and risk tolerance acting as a mediator. The study comprises 295 participants from the millennial demographic in Indonesia who are engaged in cryptocurrency investment. The data collection techniques employed in this study involve non-probability sampling methods through the distribution of questionnaires. The analysis in this study employs Structural Equation Modeling (SEM) in conjunction with Partial Least Squares (PLS) analysis tools. The results of this study suggest that financial literacy positively impacts regret experience, investment decisions, and risk tolerance with the respective sample values of 0.146, 0.397 and 0.449. Additionally, regret experience negatively influences investment decisions with a sample value of –0.385, while risk tolerance positively influences investment decisions with a sample value of 0.198. Financial literacy has a negative impact on investment decisions when regret experience acts as a mediator with a sample value of –0.056, but a positive impact when risk tolerance serves as a mediator with a sample value of 0.089. This complex relationship highlights the importance of considering multiple factors, including financial literacy, regret experience, and risk tolerance, in understanding and predicting investment decisions among individuals, particularly in the context of the millennial generation investing in cryptocurrency in Indonesia.

show abstract

Accounting and Macroeconomic Variables Explaining Investment: An Empirical Study with Panel Data in the Portuguese Textile Sector

Oliveira,

Figueiredo,

Faria

et al. 2024

JRFM

View full text Add to dashboard Cite

This study analyses the variables that influence investment in a sample of small, labour-intensive companies in a sector that is highly dependent on external demand and the world economy. The aim is to test the three traditional theories of investment (neoclassical theory, free cash flow theory and agency theory), as well as consider the existence of other variables endogenous and exogenous to the company, in order to obtain a model that is appropriate to the reality of the companies in the sample, which consists of 3859 companies in the Portuguese textile sector, for the period from 2010 to 2022. Although there are many studies on the subject, the sample of companies used is different from the others, presenting a unique perspective for understanding investment dynamics in this type of company. The methodology used involves estimating panel data models using the GMM method. The results show that there is a statistically significant and negative relationship between liquidity and asset turnover and investment, so the free cash flow and neoclassical theories, respectively, are partially verified. The agency theory is not confirmed. Other variables are significant in explaining investment: the debt structure is statistically negative, while the size of the company, the GDP and the interest rate are statistically positive. Return on assets proved not to be statistically significant in explaining investment. To summarise, the study highlights the need for financial strategies adapted to the unique characteristics of small businesses.

show abstract

Fundamental Factors of Financial Ratios and Discretionary Accruals in Influencing the Companies’ Fixed-Asset Investment Decisions

Cited by 3 publications

References 41 publications

Dashboard Monitoring Data Penjualan Menggunakan Metode Star Schema

Dashboard Monitoring Data Penjualan Menggunakan Metode Star Schema

Cryptocurrency investment: Evidence of financial literacy, experience, and risk tolerance

Accounting and Macroeconomic Variables Explaining Investment: An Empirical Study with Panel Data in the Portuguese Textile Sector

Contact Info

Product

Resources

About