Penelitian ini bertujuan untuk memberikan tinjauan teoritis mengenai keterkaitan mental accountin... more Penelitian ini bertujuan untuk memberikan tinjauan teoritis mengenai keterkaitan mental accounting, overconfidence dan konflik keagenan. Konflik keagenan dapat dipicu karena pihak manajemen sebagai agent tidak bertindak sesuai dengan kepentingan pemilik perusahaan. Konflik keagenan dapat dijelaskan melalui perspektif keuangan keperilakuan yakni mental accounting dan overconfidence. Ditinjau dari aspek mental accounting, investor dimungkinkan menunjukkan perilaku yang berbeda pada setiap post atau account. Dalam konteks pendapatan berupa dividen, pemegang saham mengelompokkan dividen sebagai bagian dari akun current income, maka pemegang saham menghendaki dividen dalam besaran atau jumlah yang signifikan serta dibayarkan secara rutin. Sementara, pihak manajemen sebagai agent yang mengasumsikan memiliki informasi lebih akan mengutamakan current income digunakan sebagai sumber pembiayaan internal sesuai dengan perpektif pecking order theory. Dalam perspektif overconfidence, konflik age...
The development of the era that is so fast will change the lifestyle of the people in their envir... more The development of the era that is so fast will change the lifestyle of the people in their environment. This can be seen from the needs and desires of an increasingly diverse community. In addition, people also tend to prefer things that are more effective and efficient. These conditions cause a new opportunity for business people to start or develop their business through online marketing. Based on this, this study aims to determine what are the effects of online marketing on consumer buying behavior. This research uses descriptive statistical analysis method by looking for values that often arise obtained through observation, questionnaires, interviews, and documents. The population of this research is the students of Magelang University with a sample of 82 students based on the purposive sampling method. The results of this study are that many online shopping enthusiasts are female compared to men. This specialization is on the grounds that online shopping makes it easy to acces...
This study aims to see the effect of profitability, asset structure, liquidity, and company size ... more This study aims to see the effect of profitability, asset structure, liquidity, and company size on the capital structure of the mining companies listed on the Indonesian Stock Exchange in 2014- 2018. Secondary data is used for the research and it is collected using purposive sampling. The data then analyzed using multiple linear regression. Research results shows that profitability and companies size have no effect on capital structure. Meanwhile, the asset structure and liquidity have effect on capital structure. The limitation of this study is the lack of a research period to the small sample used. Researcher’s suggestion for further research is to increase the time period of the study, which is aimed to increase the accuracy of the research data.Penelitian ini bertujuan untuk melihat pengaruh profitabilitas, struktur aktiva, likuiditas, dan ukuran perusahaan terhadap struktur modal pada sektor perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Meto...
Penelitian ini bertujuan untuk memberikan tinjauan teoritis mengenai keterkaitan mental accountin... more Penelitian ini bertujuan untuk memberikan tinjauan teoritis mengenai keterkaitan mental accounting, overconfidence dan konflik keagenan. Konflik keagenan dapat dipicu karena pihak manajemen sebagai agent tidak bertindak sesuai dengan kepentingan pemilik perusahaan. Konflik keagenan dapat dijelaskan melalui perspektif keuangan keperilakuan yakni mental accounting dan overconfidence. Ditinjau dari aspek mental accounting, investor dimungkinkan menunjukkan perilaku yang berbeda pada setiap post atau account. Dalam konteks pendapatan berupa dividen, pemegang saham mengelompokkan dividen sebagai bagian dari akun current income, maka pemegang saham menghendaki dividen dalam besaran atau jumlah yang signifikan serta dibayarkan secara rutin. Sementara, pihak manajemen sebagai agent yang mengasumsikan memiliki informasi lebih akan mengutamakan current income digunakan sebagai sumber pembiayaan internal sesuai dengan perpektif pecking order theory. Dalam perspektif overconfidence, konflik age...
The development of the era that is so fast will change the lifestyle of the people in their envir... more The development of the era that is so fast will change the lifestyle of the people in their environment. This can be seen from the needs and desires of an increasingly diverse community. In addition, people also tend to prefer things that are more effective and efficient. These conditions cause a new opportunity for business people to start or develop their business through online marketing. Based on this, this study aims to determine what are the effects of online marketing on consumer buying behavior. This research uses descriptive statistical analysis method by looking for values that often arise obtained through observation, questionnaires, interviews, and documents. The population of this research is the students of Magelang University with a sample of 82 students based on the purposive sampling method. The results of this study are that many online shopping enthusiasts are female compared to men. This specialization is on the grounds that online shopping makes it easy to acces...
This study aims to see the effect of profitability, asset structure, liquidity, and company size ... more This study aims to see the effect of profitability, asset structure, liquidity, and company size on the capital structure of the mining companies listed on the Indonesian Stock Exchange in 2014- 2018. Secondary data is used for the research and it is collected using purposive sampling. The data then analyzed using multiple linear regression. Research results shows that profitability and companies size have no effect on capital structure. Meanwhile, the asset structure and liquidity have effect on capital structure. The limitation of this study is the lack of a research period to the small sample used. Researcher’s suggestion for further research is to increase the time period of the study, which is aimed to increase the accuracy of the research data.Penelitian ini bertujuan untuk melihat pengaruh profitabilitas, struktur aktiva, likuiditas, dan ukuran perusahaan terhadap struktur modal pada sektor perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Meto...
Uploads
Papers by Umi Dwi Astuti