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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Dinamika Jurnal Pendidikan Dasar Riset Akuntansi dan Keuangan Indonesia SAR (Soedirman Accounting Review): Journal of Accounting and Business Scientific Journal of Reflection : Economic, Accounting, Management and Business SEIKO : Journal of Management & Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi dan Keuangan Ranah Research : Journal of Multidisciplinary Research and Development Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Riset Akuntansi dan Keuangan Indonesia
Hartikasari, Annisa Ilma
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Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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The Role of Overconfidence on Online Overdebt Behavior Rafinda, Ascaryan; Purwaningtyas, Putri; Wijaya, Juli Riyanto Tri; Aljafa, Hasan; Barika, Christian Rotimi; Hartikasari, Annisa Ilma
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.519

Abstract

Purpose: The study aimed to examine the relationship between overconfidence bias and online overdebt behavior across four countries: Indonesia, Hungary, Poland, and Romania. Method: A total of 900 participants were surveyed, with 210–230 participants from each country, ensuring a diverse and heterogeneous sample in terms of age, gender, education level, and income. Data is processed using AMOS 24 software. Findings: The results from the SEM analysis supported all four hypotheses. Overconfidence bias is positively associated with online overdebt behavior, financial literacy moderates the relationship between overconfidence bias and online overdebt behavior, the ease of access to credit via online platforms amplifies the effect of overconfidence on online overdebt behavior, and overconfidence bias is associated with an underestimation of future financial risk in online borrowing. Implications: The significant role of digital credit access suggests that regulators must implement stricter controls on the 'ease-of-borrowing' features in fintech apps to prevent structural factors from amplifying cognitive biases in risky financial decision-making. Novelty/Value: The study’s novelty lies in its cross-continental analysis—spanning Indonesia, Hungary, Poland, and Romania—providing a rare look at relationships online debt behavior. Recent studies have shown that overconfidence can influence consumer decisions in debt markets, such as credit card usage and loans, potentially leading to dangerous overleveraging behaviors. The gap research is the limited study examining the specific mechanisms through which overconfidence influences online overdebt behavior.
Dividend Policy: Are Agency Costs and R&D Investments Important? Kafitasari, Arie Widya; Hartikasari, Annisa Ilma; Fitriati, Azmi; Pratama, Bima Cinintya
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.01.11123

Abstract

Dividend policy is an essential component that cannot be separated from a company's profits. In this research, the dividend policy of companies included in the IDX High Dividend 20 stock index will be tested by paying attention to the agency cost factor, which is proxied by free cash flow, ownership dispersion, insider ownership, and asset growth as well as the level of R&D investment carried out. Between 2018 and 2022, 31 companies joined the stock index with the highest dividend yield. This research shows that free cash flow significantly and positively affects dividend policy, and insider ownership significantly and negatively affects dividend policy. Meanwhile, the variables dispersion of ownership, asset growth, and R&D investment do not affect dividend policy. Some of the applications that companies can implement are being able to increase the number of dividends that will be announced by increasing the amount of free cash flow available, considering in detail the potential interests of insider ownership to decide on an appropriate policy, and being able to use internal funds wisely for good purposes. Distribute dividends or make R&D investments.
Co-Authors Aditya Pratama Aljafa, Hasan Ani Kusbandiyah Ascaryan Rafinda Barika, Christian Rotimi Bima Cinintya Pratama Dirgantari, Novi Eko Hariyanto Fitriati, Azmi Hadi Pramono Hayuningtyas, Faizah Diah Iswanto, Ochadifa Salsabila Iwan Fakhruddin Juli Riyanto Tri Wijaya Kafitasari, Arie Widya Nuryana, Ilham Ong, Eng Tek Pandansari, Tiara Pramurinda, Rezky Pribadi, Kukuh Iqnatul Prismulyantoro, Arif Pujiharto, P Purwaningtyas, Putri Rahmawati, Ika Yustina Restu Frida Utami Sailarizka Nukman, Rafidah Santoso, Selamet Eko Budi Setyadi, Edi Joko Sri Wahyuni Yoga Yuniadi