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Kausalitas mental accounting dan pengambilan keputusan investasi mesin produksi: suatu studi eksperimen

Fadlil Abdani; Fajar Nurdin (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis , 2019)

 Abstract

ABSTRAK
Penelitian ini termasuk dalam true experiment yang bertujuan untuk menguji main effect maupun interaction effect variabel mental accounting dan self efficacy terhadap pengambilan keputusan investasi mesin produksi. Metode yang digunakan adalah true experiment, dengan desain 2 x 2 between subject yang menggunakan dua level kondisi mental accounting (ada atau tidak ada) dan dua level kondisi self efficacy (tinggi atau rendah). Uji statistik yang digunakan dengan Analysis of Variance (ANOVA), untuk hipotesis pertama dan kedua menggunakan One Way Analysis of Variance dan untuk hipotesis ketiga menggunakan Two Way Analysis of Variance. Hasil penelitian menemukan bahwa mental accounting terbukti berpengaruh terhadap pengambilan keputusan investasi mesin produksi. Self efficacy juga terbukti berpengaruh terhadap pengambilan keputusan investasi mesin produksi. Sementara efek interaksi antara mental accounting dan self efficacy tidak berpengaruh terhadap pengambilan keputusan investasi mesin produksi.

ABSTRACT
This research is included in the true experiment which aims to test the main effect and the interaction effect of mental accounting and self efficacy on investment decisions on production machinery. The method used is the true experiment, with the design of 2 x 2 between subjects that uses two levels of mental accounting (existing or absent) and two levels of self efficacy (high or low). Statistical tests are used with ANOVA, for the first and second hypotheses using One Way Analysis of Variance and for the third hypothesis using Two Way Analysis of Variance. The results of the study found that mental accounting proved to influence the investment decision making of production machinery. Self efficacy is also proven to have an effect on investment decisions in production machinery. While the interaction effect between mental accounting and self efficacy does not affect the investment decision making of a production machine.

 Metadata

Collection Type : Artikel Jurnal
Call Number : 657 ATB 12:2 (2019)
Main entry-Personal name :
Additional entry-Personal name :
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Publishing : Jakarta : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis , 2019
Cataloguing Source : LibUI ind rda
ISSN : 1979858x
Magazine/Journal : Akuntabilitas: Jurnal Ilmu Akuntansi
Volume : Volume 12 No. 2 Tahun 2019: Hal. 145-156
Content Type : text
Media Type : unmediated
Carrier Type : volume
Electronic Access : http://journal.uinjkt.ac.id/index.php/akuntabilitas/article/view/11703/pdf
Holding Company : Universitas Indonesia
Location : Perpustakaan UI, lantai 4, R. Koleksi Jurnal
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Call Number Barcode Number Availability
657 ATB 12:2 (2019) 03-20-795265567 TERSEDIA
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No review available for this collection: 20502885
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