Quality of Accounting System and Internal Control: How is the Implementation at PT. Nusantara Jaya Sentosa

Peneliti

Dr. Inta Budi Setya Nusa, SE., M.Ak.

Deskripsi/Abstrak

Abstract. At first, investors in investing not only used estimates of investment instruments, but psychological factors had also determined the investment. In fact, various parties state that the psychological factor of this investor has the biggest role in investing. This study is an experiment on financial option pricing. Arbitrage-free option pricing is tested against three hypotheses based on mental accounting. The purpose of this study is to identify and confirm the theory of mental accounting on informed decisions and investor considerations in investing in the capital market to determine investment decision choices.. This research was conducted by using a questionnaire to 100 respondents of capital market participants with purposive sampling method. The method used in this research is descriptive analysis. Based on the respondent's response data, it shows that the respondents have divided the income they receive regularly every month, allocated to several different accounts. Data analysis techniques used are descriptive statistics, t-test, and regression. T-test and regression are results show The results of this study indicate that there are two conclusions, namely the first research results show that investors are mentally accounting biased. The second conclusion is that mental accounting affects investors' investment decisions in stocks