Elyastuti, Cintya Cindy and Handoko, Jesica (2015) Pengaruh Kepercayaan dan Tipe Standar (Us Gaap Dan IFRS) Terhadap Keputusan Investor Non Profesional. Jurnal Akuntansi Kontemporer (JAKO), 7 (2). pp. 165-178. ISSN p-ISSN 2085-1189, e-ISSN 2685-9971
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Abstract
Non-professional investor decisions are influenced by various factors. This experimental research is using 2x2 between subjects factorial design that aims to investigate the influence of type of standards (US GAAP and IFRS) and trust of the financial reporting system to the decision of non-professional investors. Type of standard and trust of the financial report-ing system are use to be independent variables, where the type of accounting standards is manipulated variable and trust of the financial reporting system is a measured variable. The instrument in this study using the example of experimental mate-rials by Bailey and Sawers (2012) that adapted by researchers. Sixty-seven students magister of accounting (S2) Airlangga University Surabaya who analyzed two similar companies are presented using either rules-based (US GAAP) and princi-ples- based (IFRS) are available and complete. The analysis technique for hypothesis testing using Analysis of Variance (ANOVA) and t test. Results of the study after the trust are classified into more trust and less trust shows that the type of standard or trust alone does not affect investment decisions (allocation of investment funds). Interaction between type of standard and trust influence investment decisions. However, non-professional investors are more trust and less trust in the current financial reporting system does not provide a different decision on the financial statements which use the principles-based and rules-based standards.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Accounting Standards, Trust, Investment Decisions |
| Subjects: | Business > Accounting Digital Business Management > Business > Accounting |
| Divisions: | Journal Publication |
| Depositing User: | F.X. Hadi |
| Date Deposited: | 24 Jan 2025 08:09 |
| Last Modified: | 24 Jan 2025 08:09 |
| URI: | https://repositori.ukwms.ac.id/id/eprint/42500 |
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