Proceedings of the 4th International Conference on Innovation in Education, Science and Culture, ICIESC 2022, 11 October 2022, Medan, Indonesia

Research Article

Behavioral Accounting on The Level of Student Understanding in Making Investment Decisions

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  • @INPROCEEDINGS{10.4108/eai.11-10-2022.2325277,
        author={Ulfa  Nurhayani and Kornelius  Harefa and Erny Luxy D Purba},
        title={Behavioral Accounting on The Level of Student Understanding in Making Investment Decisions},
        proceedings={Proceedings of the 4th International Conference on Innovation in Education, Science and Culture, ICIESC 2022, 11 October 2022, Medan, Indonesia},
        publisher={EAI},
        proceedings_a={ICIESC},
        year={2022},
        month={12},
        keywords={financial attitude risk preference investment rate understanding},
        doi={10.4108/eai.11-10-2022.2325277}
    }
    
  • Ulfa Nurhayani
    Kornelius Harefa
    Erny Luxy D Purba
    Year: 2022
    Behavioral Accounting on The Level of Student Understanding in Making Investment Decisions
    ICIESC
    EAI
    DOI: 10.4108/eai.11-10-2022.2325277
Ulfa Nurhayani1,*, Kornelius Harefa1, Erny Luxy D Purba1
  • 1: Department Of Accounting Education, Faculty of Economic Universitas Negeri Medan, Indonesia
*Contact email: UlfaNurhayani@unimed.ac.id

Abstract

This research is entitled Behavioral Accounting on the level of student understanding in making investment decisions.With many investment facilities aimed at students, this study aims to 1) examine the effect of financial attitudes on students^ understanding levels in making investment decisions, 2) examine the effect of risk preference on students^ understanding levels in making investment decisions, 3) examine the effect of financial attitudes risk preference on the level of understanding of students in making decisions to invest. This study was conducted using a survey method on students who have passed behavioral accounting and the capital market using the Purposive Sampling technique.. The study results are that risk preference significantly influences investment decision-making with a t-statistic value of 5.796 > 1.196, and financial attitudes also have a significant influence with a t-statistic value of 4.163 > 1.196. Furthermore, risk preferences and financial attitudes show a significant influence. On Investment Decision Making with a p-value of 0.000 (<0.05).