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All Journal Dinamika Akuntansi Keuangan dan Perbankan Journal of Financial and Behavioural Accounting
Pradana, Novta Winkey
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Toward an Integrated View of Investor Behavior: A Bibliometric Study on Financial Literacy and Psychological Biases Pradana, Novta Winkey
Journal of Financial and Behavioural Accounting Vol. 5 No. 1 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i1.12690.2025

Abstract

This study investigates the intersection between financial literacy and behavioral biases in investment decision-making, addressing the limited theoretical and empirical integration between the two domains. Adopting a quantitative bibliometric design, data were collected from 1,000 peer-reviewed journal articles indexed in CrossRef (2014–2025) using Publish or Perish, with purposive sampling based on metadata relevance. The dataset was analyzed using VOSviewer, which produced three core visualizations—network, overlay, and density—to map the intellectual structure, thematic development, and research intensity. The findings reveal four major clusters: financial literacy, behavioral biases, digital innovation, and empirical approaches. Financial literacy emerges as the cognitive foundation of investor behavior, while biases such as overconfidence and herding impede rational decision-making—especially in digital contexts and among younger generations. The study concludes that a cross-domain approach is essential for comprehensively understanding contemporary investment behavior. It recommends integrating technology-driven financial education with behavioral awareness to inform more inclusive and adaptive policy and market interventions.
Integration Of Leverage Mediation With Internal Audit Compliance and Determination of Corporate Tax Avoidance Mechanisms Riyani, Etik Ipda; Prasetiyo, Yudhi; Pradana, Novta Winkey
Dinamika Akuntansi Keuangan dan Perbankan Vol 15 No 1 (2026): Vol. 15 No. 1 2026
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v15i1.10578

Abstract

This study aims to examine the factors influencing tax avoidance, with debt (leverage) acting as a mediating variable. The independent variables include internal audit compliance, sales level, capital intensity, firm political connections, and corporate social responsibility (CSR). The sample consists of 306 manufacturing firms from the consumer goods, basic materials, and industrial sub-sectors listed on the Indonesian Stock Exchange during the 2019–2021 period, selected using purposive sampling.The study employs multiple linear regression and robust regression to compare results across each year of observation. The findings indicate that capital intensity and political connections of the board of directors have a significant effect on tax avoidance, particularly when leverage (Debt to Asset Ratio) serves as a mediating variable. This suggests that firms with high capital intensity and strong political connections tend to use debt strategically to reduce their tax burden. In contrast, internal audit compliance, political connections of the board of commissioners, and sales levels do not show a significant impact on tax avoidance under either regression method. Overall, the results highlight the importance of monitoring leverage usage and political connections to prevent excessive tax avoidance practices.
Co-Authors Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Prasetiyo, Yudhi