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Hesniati; Hesniati; Dedy

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2021 LPPM Universitas Sains dan Teknologi Komputer

The behavior of investment decisions began to attract the attention of academics internationally. This study was conducted to investigate the effect of behavioral finance by applied variable overconfidence, representativeness, mental accounting, loss aversion and herding on investment decisions. The total sample collected and used in the study amounted to 203 respondents in Batam City and analyze using multiple linear regression method. The result showed that  overconfidence, mental accounting, and herding have a significant positive effect on investment decisions, while the representativeness and loss aversion variables doesn’t affect investment decisions.

Widiyawati, Silvi Febri; Wahjudi, Eko

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

This study aims to examine the factors that influence the behavior of using accurate online in computer accounting subjects based on the acceptance model and use of UTAUT technology. This research is quantitative. The population in this study were 81 students majoring in financial accounting SMK IPIEMS Surabaya institutions, with a research sample of 44 people. Samples were taken based on the purposive sampling technique with the criteria of students who have or are currently taking computer accounting subjects. Data were collected using a questionnaire. The data analysis technique used in this research is the analysis technique of Structural Equation Modeling (SEM). The results show there is a significant positive indirect effect between performance expectancy, effort expectancy and social influence towards the behavior of using accurate online with behavioral intention as a mediating variable.