MODEL BELIEF ADJUSTMENT DALAM PENGAMBILAN KEPUTUSAN INVESTASI BERDASARKAN INFORMASI NON AKUNTANSI
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
ANGGRAENI, ANITA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-10-19 07:08:01
Abstract :
The purpose of this study is to examine is there any difference on investment decision making among participant that received good news information followed by bad news compared with participant that received bad news information followed by good news on the SbS and EoS information disclosure pattern, also long and short information series. The experiment design in this study is 2x2x2 mix design subject, which is the information disclosure pattern (step by Step and End of Sequence), information order (good news followed by bad news), and information series (long and short infomation series). The hypothesis of this study tested with compare means Independent Sample t-test. The amount of participant involved on this study are 96 college students in STIE Perbanas Surabaya in Accounting and Management major. The result show that there were difference on investment decision making among participant that received good news information followed by bad news compared with participant that received bad news information followed by good news on the SbS information disclosure pattern and long information series and also occurs recency effect. The second result show that, recency effect also occured on EoS information disclosure pattern and long information series, and there were no investment decision making difference among participant that received good news information followed by bad news compared with participant that received bad news information followed by good news on EoS and short information effect, also occured no order effect. Key words: Step by Step, End of Sequence, Investment Decision, Non-accounting Information
The purpose of this study is to examine is there any difference on investment decision making among participant that received good news information followed by bad news compared with participant that received bad news information followed by good news on the SbS and EoS information disclosure pattern, also long and short information series. The experiment design in this study is 2x2x2 mix design subject, which is the information disclosure pattern (step by Step and End of Sequence), information order (good news followed by bad news), and information series (long and short infomation series). The hypothesis of this study tested with compare means Independent Sample t-test. The amount of participant involved on this study are 96 college students in STIE Perbanas Surabaya in Accounting and Management major. The result show that there were difference on investment decision making among participant that received good news information followed by bad news compared with participant that received bad news information followed by good news on the SbS information disclosure pattern and long information series and also occurs recency effect. The second result show that, recency effect also occured on EoS information disclosure pattern and long information series, and there were no investment decision making difference among participant that received good news information followed by bad news compared with participant that received bad news information followed by good news on EoS and short information effect, also occured no order effect. Key words: Step by Step, End of Sequence, Investment Decision, Non-accounting Information
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