Hidayati, SitiAisyah (2014) Keuangan Perilaku dan Dampaknya terhadap Kinerja Perusahaan (Studi pada Usaha Kecil dan Menengah di Pulau Lombok). Doctor thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis dan menjelaskan: 1) Pengaruh r isk attitudes terhadap kinerja perusahaan melalui keputusan penempatan dana untuk modal kerja pada Usaha Kecil dan Menengah, 2) Pengaruh r isk attitudes terhadap kinerja perusahaan pada UKM 3) Pengaruh mental accounting terhadap kinerja perusahaan melalui keputusan penempatan dana untuk modal kerja pada UKM, 4) Pengaruh overconfidence terhadap kinerja perusahaan melalui Keputusan penempatan dana untuk modal kerja pada UKM, 5) Pengaruh keputusan penempatan dana untuk modal kerja terhadap kinerja perusahaan pada UKM. Populasi penelitian adalah semua UKM di Pulau Lombok. Teknik pengambilan sampel dilakukan dengan non probability sampling , yaitu menggunakan j udgment sampling. Sampel yang diambil UKM yang bergerak pada industri gerabah dan sudah melakukan ekspor. Responden penelitian ini manajer sekaligus pemilik UKM. Metode analisis data yang digunakan Generalized Structured Component Analysis. Hasil penelitian menunjukkan risk attitudes, mental accounting dan o verconfidence bersifat rasional dan berpengaruh signifikan terhadap kinerja perusahaan melalui keputusan penempatan dana untuk modal kerja. Hal ini dilatarbelakangi oleh sebagian besar manajer sekaligus pemilik UKM yaitu laki-laki, usia masih produktif dan pengalaman dalam bidangnya lebih dari 10 tahun. Risk attitudes berpengaruh tidak signifikan terhadap kinerja UKM karena penempatan dana untuk modal kerja merupakan variabel mediasi sempurna, selain itu juga disebabkan oleh latar belakang pendidikan yang tingkat menengah dan kepemilikan UKM yang bersifat perorangan. Keputusan penempatan dana untuk modal kerja berpengaruh signifikan terhadap kinerja UKM. Keputusan penempatan dana untuk modal kerja ditunjukkan dengan terjadinya efisiensi pada manajemen kas, piutang dan persediaan sehingga dapat meningkatkan kinerja perusahaan.
English Abstract
This study aims at analyzing and explaining: 1) The effect of risk attitudes on company performance through the decision of fund allocation for capital in small- and middle-scale businesses, 2) the effect of risk attitudes on company performance in small- and middle-scale businesses, 3) the effect of mental accounting on company performance through the decision of fund allocation for capital in small- and middle-scale business, 4) the effect of overconfidence on company performance through the decision of fund allocation for capital in small- and middlescale business. The population of this study was all the small- and middle-scale businesses in Lombok Island. Samples were collected by using judgment sampling of non probability sampling. The samples taken were the small- and middle-scale businesses of pottery industry which have exported their goods. The respondents were the managers and owners of small- and middlescale businesses. The method of data analysis employed in this study was Generalized Structured Component Analysis. The finding of this study showed that risk attitudes, mental accounting, and over confidence are rational by nature and have significant effects on company performance through the decision on fund allocation for capital. This phenomenon is grounded from the fact that most managers and owners of those small- and middle-scale businesses are men who are on their productive age, and have more than 10 years of experience. Risk attitudes do not significantly affect the small- and middle-scale business performance because fund allocation for capital is a perfect mediation variable. Besides, this is also caused by the educational background of the company owners which are of high-school level and the ownership of the company which is individual. The decision on the fund allocation for capital significantly affects the performance of small- and middle-scale business. The decision of fund allocation for capital is shown by the efficiency of cash, receivable account and stock management which in turn improve the company performance.
| Item Type: | Thesis (Doctor) |
|---|---|
| Identification Number: | DES/332/HID/k/061404020 |
| Subjects: | 300 Social sciences > 332 Financial economics |
| Divisions: | S2/S3 > Doktor Kimia, Fakultas MIPA |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 06 Aug 2014 09:47 |
| Last Modified: | 06 Aug 2014 09:47 |
| URI: | http://repository.ub.ac.id/id/eprint/160756 |
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