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All Journal Economy and Finance Enthusiastic Jurnal Ekonomi, Manajemen, Akuntansi
Maria Yovita R. Pandin
Universitas 17 Agustus 1945 Surabaya, Indonesia
Economics, Econometrics & Finance Social Sciences

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Effects of Overconfidence Bias, Loss Aversion, and Herding on University Students’ Investment Decisions in Surabaya Maria Yovita R. Pandin; Feriona Ayurizta Iliyas; Amalia Tizka Zhahrina; Aim Matus Noer Solehah
Economy and Finance Enthusiastic Vol. 3 No. 2 (2025): July-December
Publisher : Tinta Emas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/efe.v3i2.599

Abstract

This study investigates the effects of overconfidence bias, loss aversion, and herding behavior on university students’ investment decisions in Surabaya. Using a quantitative approach, data were collected via an online questionnaire (Google Form) distributed to students from state and private universities, yielding 102 valid responses. The population frame referred to the 34,464 students in Surabaya, and the minimum sample size was determined using the Isaac and Michael formula. Each construct was measured with 10 indicators, all of which passed validity (r count > r table, Sig. < 0.05) and reliability tests (Cronbach’s Alpha > 0.60). Data were analyzed using multiple linear regression with SPSS, preceded by classical assumption tests (normality and multicollinearity), which indicated that the model was appropriate. The results show that overconfidence bias, loss aversion, and herding behavior each have a significant partial effect on investment decisions, as evidenced by t-count values of 8.176, 65.159, and 8.822 respectively, all greater than t-table (1.984) with significance levels of 0.000. Simultaneously, the three psychological factors also have a significant joint influence on investment decisions (Sig. 0.012 < 0.05). These findings confirm that behavioral biases play a crucial role in shaping students’ investment behavior, implying the need to strengthen financial education and awareness of psychological biases among young investors.
Analisis Hubungan antara Green Accounting, Efisiensi Sumber Daya, dan Pelaporan Keberlanjutan dalam Sustainability Management Accounting pada PT. Pertamina dari Tahun 2014-2023 Celine Amanda Sarifatul Sabrina; Lea Berlian a Jeni Salih; Nur Fitroten Dian Sari; Yolanda Maghdalena Sihaloho; Maria Yovita R. Pandin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.12105

Abstract

Penelitian ini menganalisis hubungan antara Green Accounting, Efisiensi Sumber Daya, dan Pelaporan Keberlanjutan terhadap Sustainability Management Accounting (SMA) pada PT. Pertamina periode 2014-2023. Menggunakan pendekatan kuantitatif dengan analisis PLS-SEM, data sekunder dikumpulkan dari laporan keberlanjutan tahunan perusahaan. Hasil riset menghasilkan bahwa Green Accounting berpengaruh positif dan signifikan terhadap SMA (koefisien 0,074, p-value 0,009), mengindikasikan bahwa praktik akuntansi lingkungan meningkatkan pengelolaan akuntansi berkelanjutan. Sebaliknya, Efisiensi Sumber Daya berpengaruh negatif dan signifikan (koefisien -0,336, p-value 0,002), menunjukkan bahwa upaya efisiensi tanpa pendekatan holistik dapat merugikan keberlanjutan. Pelaporan Keberlanjutan tidak berpengaruh signifikan (p-value 0,849), mengindikasikan bahwa laporan keberlanjutan belum dimanfaatkan optimal sebagai alat manajerial. Temuan ini memberikan wawasan bagi PT. Pertamina untuk mengoptimalkan praktik SMA dengan memperkuat Green Accounting dan mengintegrasikan efisiensi dengan prinsip keberlanjutan.
Co-Authors Aim Matus Noer Solehah Amalia Tizka Zhahrina Celine Amanda Sarifatul Sabrina Feriona Ayurizta Iliyas Lea Berlian a Jeni Salih Nur Fitroten Dian Sari Yolanda Maghdalena Sihaloho