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Determinasi Cash Holding Perusahaan: Peran Ukuran Perusahaan, Profitabilitas, Leverage, Growth Opportunity, dan Net Working Capital pada Sektor Consumer Non-Cyclicals Tio Waskito Erdi; Rahimah
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 7 No. 1 (2026): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan): In-Press
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v7i1.6106

Kebijakan cash holding merupakan aspek penting dalam manajemen keuangan perusahaan untuk menjaga likuiditas operasional serta menghadapi ketidakpastian ekonomi dan peluang investasi. Namun, tingkat kepemilikan kas yang tidak optimal dapat menimbulkan biaya peluang, dan masih terdapat inkonsistensi temuan empiris terkait faktor-faktor internal yang memengaruhi cash holding, khususnya pada perusahaan di negara berkembang seperti Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, profitabilitas, leverage, growth opportunity, dan net working capital terhadap cash holding pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2022–2025. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling terhadap data laporan keuangan tahunan. Penelitian ini dilakukan dengan sebanyak 74 sampel perusahaan dengan observasi data selama empat tahun. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS yang didahului oleh uji asumsi klasik serta pengujian hipotesis melalui uji t, uji F, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa secara simultan seluruh variabel berpengaruh signifikan terhadap cash holding. Secara parsial, ukuran perusahaan, profitabilitas, leverage, dan net working capital berpengaruh signifikan, sedangkan growth opportunity tidak berpengaruh signifikan. Implikasi penelitian ini menunjukkan bahwa kebijakan cash holding lebih dipengaruhi oleh karakteristik internal perusahaan dibandingkan peluang pertumbuhan dalam mendukung pengelolaan kas yang optimal.

Why do Borrowers Become Over-Indebted? The Roles of Financial Literacy, Risk Perception, and Behavioral Bias in Peer-to-Peer Lending Evi Grediani; Tio Waskito Erdi
Journal of Economics, Business, and Accountancy Ventura Vol. 29 No. 1 (2026): April 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i1.5561

The increasing use of online lending among young adults has raised concerns regarding over-indebtedness. This study aims to examine the effects of financial literacy, risk perception, and behavioral bias on over-indebtedness in online loan users, with financial self-control as a moderating variable. This research employs a quantitative approach using primary data collected through questionnaires from online lending users aged 20–29 years with moderate income levels. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that financial literacy, risk perception, and behavioral bias have a positive and significant effect on over-indebtedness. Behavioral bias is identified as the most dominant factor influencing excessive debt behavior. Furthermore, financial self-control weakens the effect of financial literacy on over-indebtedness, strengthens the effect of risk perception, but does not significantly moderate the relationship between behavioral bias and over-indebtedness. The findings indicate that rational factors such as knowledge and risk awareness are insufficient to prevent over-indebtedness without effective self-control mechanisms. This study contributes to behavioral accounting literature by highlighting the critical role of psychological and self-control factors in explaining digital debt behavior among young adults.

Why do Borrowers Become Over-Indebted? The Roles of Financial Literacy, Risk Perception, and Behavioral Bias in Peer-to-Peer Lending Evi Grediani; Tio Waskito Erdi
Journal of Economics, Business, & Accountancy Ventura Vol. 29 No. 1 (2026): April 2026
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i1.5561

The increasing use of online lending among young adults has raised concerns regarding over-indebtedness. This study aims to examine the effects of financial literacy, risk perception, and behavioral bias on over-indebtedness in online loan users, with financial self-control as a moderating variable. This research employs a quantitative approach using primary data collected through questionnaires from online lending users aged 20–29 years with moderate income levels. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that financial literacy, risk perception, and behavioral bias have a positive and significant effect on over-indebtedness. Behavioral bias is identified as the most dominant factor influencing excessive debt behavior. Furthermore, financial self-control weakens the effect of financial literacy on over-indebtedness, strengthens the effect of risk perception, but does not significantly moderate the relationship between behavioral bias and over-indebtedness. The findings indicate that rational factors such as knowledge and risk awareness are insufficient to prevent over-indebtedness without effective self-control mechanisms. This study contributes to behavioral accounting literature by highlighting the critical role of psychological and self-control factors in explaining digital debt behavior among young adults.

Understanding Tax Administration Efficiency: The Impact of Core Tax System Implementation in Indonesia Ratna Puji Astuti; Tio Waskito Erdi
Journal of Economics, Business, & Accountancy Ventura Vol. 29 No. 2 (2026): Vol 29 No 2 (August 2026)
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i2.5646

ABSTRACT The digital transformation of tax administration through the implementation of the Coretax represents a strategic effort to improve tax administration efficiency in Indonesia. However, the success of this system is influenced by both technical factors and user readiness. This study aims to examine the effect of system quality, information quality, and service quality on tax administration efficiency, with user readiness as a moderating variable. This research employs a quantitative approach using a survey method through questionnaires distributed via Google Forms to taxpayers and tax officers. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicate that system quality, information quality, and service quality have a positive and significant effect on tax administration efficiency. Furthermore, user readiness strengthens the relationship between system quality and service quality with tax administration efficiency but does not moderate the relationship between information quality and efficiency. This study concludes that the success of Coretax implementation is primarily determined by system and information quality, supported by user readiness in optimizing system utilization.

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