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Listiorini
Universitas Harapan Medan
Aerospace Engineering Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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YOUNG WOMEN’S INVESTMENT DECISIONS: BEHAVIORAL BIASES AND FINANCIAL LITERACY Zuwina Miraza; Hafriz Rifki Hafas; Listiorini; Mutiah Fitriani; Miftahul Rizqina
IDEI: Jurnal Ekonomi & Bisnis (IDEI: Journal of Economics & Business) Vol 7 No 1 (2026): JUNE 2026
Publisher : Insan Doktor Ekonomi Indonesia (IDEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38076/ywidc856

Abstract

 This quantitative study analyzed the influence of behavioral biases (overconfidence, representativeness, anchoring, and availability) on investment decision-making, with financial literacy as a mediating variable. The sample used 200 female investor respondents in North Sumatra, selected through purposive sampling. Primary data were obtained through a questionnaire distributed via Google Forms and analyzed using the SEM-PLS method with SmartPLS 4 software. The results showed that only representativeness bias had a significant effect on investment decisions. Meanwhile, overconfidence bias, anchoring bias, and availability bias had no significant effect. Another important finding was that financial literacy did not mediate the relationship between behavioral biases and investment decision-making and did not have a significant direct effect on investment decisions. The conclusion of this study is that representativeness bias is a dominant factor in investment decision-making among respondents, while the mediating role of financial literacy is not significant. 
DETERMINASI TAX AVOIDANCE : EFEK MODERASI UKURAN PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI Listiorini Listiorini; Muhammad Arief; Zuwina Miraza; Mhd. Triansyah Putra
Bisnis-Net Vol 9, No 1: MEI 2026
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v9i1.8660

Abstract

 This  study  aims  to  examine  accounting  conservatism,  audit  quality,  and return on assets in relation to tax avoidance, with company size as a moderating variable in consumer goods manufacturing companies listed on the IDX from 2018 to 2023. This study uses a quantitative method with a population of manufacturing companies in the consumer goods industry listed on the IDX. Sampling was conducted using purposive sampling, resulting in a sample size of 228. Data analysis was performed using moderated regression analysis (MRA) with the EViews 12 data processing application. The findings reveal that accounting conservatism has a positive influence on tax avoidance, while audit quality does not exhibit a significant effect. In contrast, ROA has a negative impact on tax avoidance. Furthermore, firm size weakens the relationship between accounting conservatism and tax avoidance and fails to moderate the influence of audit quality. However, firm size strengthens the relationship between ROA and tax avoidance.. 
Co-Authors Abdul Rahman Ade Indah Sari Afwan Habib Anni Farida Harahap annisa rizky ramadhani siregar Azhar, Karya Satya Cahya, Dewi Etika DELIANA DELIANA Desi Desi Desi Ika Desi Ika Desi Qonita Devi Masitha, Hani Dina Aulia Erista Marpaung Fatina, Amira H. Kersna Minan Hafriz Rifki Hafas Iman Indrafana KH Kersna Minan Lestari, Bunga Indah Liza Novietta Maymunah Ghavira Mhd. Triansyah Putra Miftahul Jannah Nur Setya Murni Miftahul Rizqina Muhammad Arief Muhammad Karya Satya Azhar Mutiah Fitriani Nanda Handayani Rambe Putri, Rani Andira Rangkuti, Rara Beby Fahira Refvisya Nur Ilhami Rizki Syahputra Ruswan Nurmadi Saputra, Muhammad Zein Simatupang, Riqqah Hasanah Syamsul Bahri Arifin Yani Suryani Zuwina Miraza Zuwina Miraza