PENGARUH KEPERCAYAAN DAN TIPE STANDAR (US GAAP DAN IFRS) TERHADAP KEPUTUSAN INVESTOR NON PROFESIONAL

Cintya Cindy Elyastuti, Jesica Handoko

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 report-ing system to the decision of non-professional investors. Type of standard and trust of the financial reporting 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 materials by Bailey and Sawers (2012) that adapted by researchers. Sixty-seven students magister of accounting (S2) Airlangga University Surabaya who analyzed two simi-lar companies are presented using either rules-based (US GAAP) and principles- 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 (alloca-tion 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.

Save to Mendeley


Keywords


Accounting Standards; Trust; Investment Decisions

Full Text:

PDF

References


Bailey, W. J., and K. M. Sawers, 2012, In GAAP We Trust: Examining How Trust Influences Nonprofessional Investor Decisions Under Rules-Based and Principles-Based Standards, Behavioral Research In Account-ing, Vol. 24, No. 1, pp. 25-46.

Bastian, Indra, 2006, Pendidikan Akuntansi, Jakarta: Erlangga. Bottazzi, L., M.

D. Rin, and T. Hellman, 2012, The Importance of Trust for Investment: Evidence from Venture Capital, work-ingpaper.

Cahyowati, N., dan D. Ratmono, 2012, Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi, Jurnal Akuntansi dan Keuangan. 14: 105-115 (http://download.portalgaruda.org/article.php? arti-cle=96257&val=351&title=Adopsi%20IFRS%20dan%20R elevan-si%20Nilai%20Informasi%20Akuntansi, diunduh 6 Desember 2015).

Christanti, N., dan L. A. Mahastanti, 2011, Faktor-faktor yang Dipertimbangkan Investor dalam Melakukan Investasi, Jurnal Manajemen Teori dan Terapan, Tahun IV, No. 3.

Ernest and Young, 2013, US GAAP versus IFRS: The Basics, Ernest and Young, (http://www.ey.com/Publication/vwLUAssets/EY- US-GAAP-vs-IFRS-the-basics-2013/$FILE/EY-US-GAAP-vs-IFRS-the-basics-2013.pdf, diunduh 22 September 2015).

Forgeas, R., 2008, Is IFRS That Different From U.S. GAAP, (http://www.ifrs.com/overview/general/differences.html, diunduh 22 September 2015).

Ghozali,I., 2013, Aplikasi Analisis Multivariate dengan Program IBM SPSS 21, Edisi 7, Semarang: Badan Penerbit Universitas Diponogoro.

Ghozali, I., 2006, Aplikasi Analisis Multivariate dengan Program SPSS, Semarang: Badan Penerbit Universitas Diponegoro.

Jamal, K., dan H. T. Tan, 2010, Joint Effects of Principles-Based Versus Rules-Based Standards and Auditor Type in Constraining Financial Manager’s Aggressive Reporting, The Accounting Review, Vol. 85, No. 4, pp:1325-1346.

Judokusumo, S., 2007, Pengantar Derivatif, dalam Moneter Internasional, Jakarta: Grasindo.

Kieso, D.E., J.J. Weygandt, dan T. D. Warfield, 2011, Intermediate Accounting Volume 1 IFRS Edition, United States of America: John Wiley & Sons, Inc.

Kusumawati, M., 2013, Faktor Demografi, Economic Factors dan Behavioral Motivation dalam Pertimbangan Keputusan Investasi di Surabaya, FINESTA, Vol. 1, No. 2, pp:30-35.

Lestari, T., dan T. Takada, 2014, Value Relevance of Accounting Information During IFRS Convergence Pro-cess In Indonesia, Makalah disampaikan pada Simposium Nasional Akuntansi XVII, Mataram.

Lestari, Y. O., 2011, Konvergensi International Financial Reporting Standards (IFRS) dan Manajemen Laba di Indonesia, El Muhasaba: Jurnal Akuntansi, Vol. 2, No. 2 (ejournal.uin- malang.ac.id/index.php/el-muhasaba/article /.../2365/pdf, diunduh 24 Agustus 2015).

Mayer, R., C., J. H. Davis., dan F. D. Schoorman, 1995, An Integrative Model of Organizational Trust, The Academy of Management Review, Vol. 20, No. 3, pp:709-734.

Nahartyo, E., 2013, Desain dan Implementasi Riset Eksperimen Edisi Kedua, Yogyakarta:UPP STIM YKPN.

Nurhayati, D, 2002, Skandal Enron dan Profesi Akuntansi (Suatu Telaah), Fokus: Jurnal Akuntansi dan Mana-jemen Fakultas Ekonomi Universitas Widyatama, Vol. 4, No. 1. Pp. 10-15 (repository.widyatama.ac.id, diunduh 31 Agustus 2015).

Puspitaningtyas, Z., 2013, Perilaku Investor dalam Pengambilan Keputusan Investasi di Pasar Modal, paper disampaikan pada konferensi forum manajemen Indonesia ke 5.

Rahmawati, Lusiana, dan H. Murtini, 2015, Kualitas Informasi Akuntansi Pra dan Pasca Adopsi IFRS, Ac-counting Analysis Journal, Vol. 4, No. 2 (http://journal.unnes.ac.id/sju/index. php/aaj/article/download/7861/5434, diunduh 1 Desember 2015).

Reeve, J. M., C. S. Warren, J. E. Duchac, E. T. Wahyuni, G. Soepriyanto, A. A. Jusuf, dan C. D. Djakman, 2009, Pengantar Akuntansi Adaptasi Indonesia-Principles of Accounting-Indonesia Adaptation Buku 1, Jakarta: Salemba Empat.

Robbin, S. P., dan T. A. Judge, 2008, Perilaku Organisasi Buku 2, Edisi 12, Jakarta: Salemba Empat.

Rohmah A., dan R. Y. N. Susilowati, 2013, Dampak Penerapan Standar Akuntansi Keuangan (SAK) Pasca Adopsi IFRS Terhadap Relevansi Nilai dan Asimetri Informasi, Makalah disampaikan pada Simpo-sium Nasional Akuntansi XVI, Manado.

Septyanto, D., 2013, Faktor-faktor yang Mempengaruhi Investor Individu dalam Pengambilan Keputusan Investasi Sekuritas di Bursa Efek Indonesia (BEI), Jurnal Ekonomi, Vol. 4, No. 2.

Suwardjono, 2010, Teori Akuntansi Perekayasaan Pelaporan Keuangan Edisi Ketiga, Yogyakarta: BPFE-Yogyakarta




DOI: https://doi.org/10.33508/jako.v7i2.2558