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Annisa Pramesti
Universitas Ciputra Surabaya
Economics, Econometrics & Finance Education

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Ketidakpastian Regulasi, Opini Publik Digital, dan Risk-Based Decision Orientation Annisa Pramesti; Maria Marlina
Akuntansi dan Manajemen Vol. 21 No. 1 (2026): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v21i1.403

Abstract

The development of social media as a space for public opinion formation has created new challenges for organizations in responding to regulatory dynamics and digital pressure. This study aims to analyze the effect of regulatory uncertainty and digital public opinion on risk-based decision orientation, with business risk perception as a mediating variable. This research uses a quantitative approach with data obtained from Instagram comments on the @ngertisaham account related to the issue of private gas station policy. Data were collected through Python-based scraping, followed by preprocessing, sentiment analysis, and statistical testing using STATA. The final sample consisted of 1,569 observations. The analysis techniques include descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, Structural Equation Modeling (SEM), and mediation testing using medsem. The results show that regulatory uncertainty and digital public opinion have a positive and significant effect on risk-based decision orientation, both directly and indirectly through business risk perception. In addition, business risk perception partially mediates the effect of regulatory uncertainty and digital public opinion on risk-based decision orientation. These findings indicate that regulatory dynamics and digital public opinion can serve as external risk signals in strategic risk-based decision-making.
Co-Authors Maria Marlina