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All Journal Bilancia : Jurnal Ilmiah Akuntansi Indonesia Economic Journal
Diendha Annisa Nur Attaullah
Universitas Sriwijaya
Economics, Econometrics & Finance

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PERAN DAN IMPLIKASI PENGANGGARAN MODAL DALAM PENGAMBILAN KEPUTUSAN INVESTASI LINTAS NEGARA Stevi Natasia Chandritike; Jessica Laurenza Manik; Diendha Annisa Nur Attaullah; Niar Azriya
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5905

Abstract

The role of capital budgeting in investment decision-making across countries has become increasingly critical as firms operate within diverse economic, institutional, and regulatory environments. Techniques such as Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period are used to support rational, value-maximizing decisions; however, their application varies significantly across countries due to differences in financial development, governance, and managerial capability. This study examines how capital budgeting practices influence investment decision-making and identifies key factors shaping their implementation using a Systematic Literature Review (SLR) of 34 peer-reviewed articles published between 2021-2026. The findings reveal substantial variation in the adoption and sophistication of techniques, with firms in developed countries applying more advanced, risk-adjusted methods, while those in developing countries rely on simpler approaches due to resource and knowledge constraints. Behavioral factors, such as managerial overconfidence and risk perception, also influence decisions and may lead to suboptimal outcomes. Institutional quality, corporate governance, and financial literacy further determine effectiveness. This study concludes that while capital budgeting plays a crucial role, its effectiveness is highly context-dependent and shaped by both technical and behavioral factors.
The Influence of Overconfidence on Auditors and Its Impact on Audit Decision Making: A Systematic Literature Review Diendha Annisa Nur Attaullah; Yusnaini Yusnaini
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/9ctb6n83

Abstract

This study examines the influence of overconfidence bias on auditors and its impact on audit decision-making using a Systematic Literature Review (SLR) approach. A total of 22 articles published between 2021 and 2025 were systematically selected from Scopus-indexed and SINTA-accredited journals. The findings show that audit risk is the most frequently examined dependent variable (59.1%), while managerial and CEO overconfidence is the most dominant independent variable (45.5%). The results reveal two contrasting patterns: overconfidence in client management tends to increase audit risk, audit fees, and the likelihood of financial misstatements, whereas overconfidence within auditors reduces professional skepticism and compromises audit quality. These findings indicate that the impact of overconfidence on audit outcomes depends significantly on whether it originates from the auditor or from client management. This study contributes to the behavioral auditing literature by synthesizing existing empirical evidence and identifying directions for future research.
Co-Authors Jessica Laurenza Manik Niar Azriya Stevi Natasia Chandritike Yusnaini ., Yusnaini