Pengaruh Faktor Sosial Ekonomi Dan Materialism pada Personal Financial Behavior melalui Financial Literacy Mahasiswa Akuntansi
Abstract
The aims of this study is to analyze and to find empirical evidence of the influence of socio-economic factors and materialism on the personal financial behavior of accounting students through their level of financial literacy. The research sample is accounting students at Bukit Jimbaran Campus determined using purposive sampling method. From the sampling process, 67 respondents completed the questionnaire. This study uses path analysis techniques (path analysis). The results of this study found that the financial literacy variable was able to mediate the relationship between the parents' socio-economic status on the pattern of personal financial behavior of accounting students. Social status and materialism attitudes also become factors that influence the level of financial literacy of students and their personal financial behavior. The implications of this research are expected to be useful for educational institutions to develop educational curricula and learning patterns related to socio-economic factors (parent status or income) and psychological factors (materialism) in influencing personal financial behavior of accounting students through the financial literacy level.
Keywords: Personal Financial Behavior; Socio-Economic Factors; Materialism; Financial Literacy.
Downloads
Download data is not yet available.
References
Ahmadi, A. (2007). Psikologi Sosial. Jakarta: Rineka Cipta.
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Aningsih, A. ., & Soejoto, A. (2018). Pengaruh Status Sosial Ekonomi Orang Tua dan Hasil Belajar Mahasiswa terhadap Tingkat Literasi Ekonomi Mahasiswa. Jurnal Pendidikan Ekonomi, Manajemen Dan Keuangan, 2(2), 11–18.
Ariyanto, D. (2020). Influence of justice, culture and love of money towards ethical perception on tax evasion with gender as moderating variable. Journal of Money Laundering Control, 23(1), 245–266. https://doi.org/10.1108/JMLC-06-2019-0047
Case, K. E. (2007). Prinsip-prinsip Ekonomi (Edisi Kede). New Jersey: Pearson Education.
Chen, H., & Volpe, R. P. (1998). An Analysis of Personal Literacy among College Students. Financial Service Review, 2(7), 107.
Chinen, K., & Endo, H. (2012). Effect of Attitude and Bacground on Personal Finance Ability: A Student Survey in the United State. International Journal of Management, 29(1), 33–45.
Danes, S. M., & Haberman, H. R. (2007). Teen financial knowledge, self-efficacy, and behavior: A gendered view. Journal of Financial Counseling and Planning, 18(2), 48–60.
Darpito, S. H., & Anwar, C. (2015). Transformation Malaysia Indonesia Relation: Towards Asean Community. In Proceeding International Conference and Call of paper (pp. 171–185).
Grohmann, A., Kouwenberg, R., & Menkhoff, L. (2015). Childhood roots of financial literacy. Journal of Economic Psychology, 51(December), 114–133. https://doi.org/10.1016/j.joep.2015.09.002
Gutter, M. (2008). Financial Managemen Perticies of Colage Student with varying Education Mandates. Denver, Colo: National Endowment for Financial Education.
Herawati, N. T., Candiasa, I. M., Yadnyana, I. K., & Suharsono, N. (2018). Factors That Influence Financial Behavior Among Accounting Students in Bali. International Journal of Business Administration, 9(3). https://doi.org/10.5430/ijba.v9n3p30
Herdjiono, I., & Damanik, L. A. (2016). Pengaruh Financial Atti Tude, Financial Knowledge, Parental Income Terhadap Financial Management Behavior. Manajemen Teori Dan Terapan, 9(3).
Hilgert, M. A., & Hogarth, J. M. (2003). The Connection between Knowledge and Behavior. Household Financial Management, (July), 309–322. https://doi.org/10.15381/rivep.v20i2.609
Ida dan Cinthia Yohana Dwinta. (2010). Pengaruh Locus of Control, Financial Knowledge, Income Terhadap Financial Management Behavior. Jurnal Bisnis Dan Akuntansi, 12(3), 131 – 144.
Kholilah, N. Al, & Iramani, R. (2013). Studi Financial Management Behavior Pada Masyarakat Surabaya. Journal of Business and Banking, 3(1), 69 – 80. https://doi.org/10.14414/jbb.v3i1.255
Laily, N. (2016). Pengaruh Literasi Keuangan Terhadap Perilaku Mahasiswa Dalam Mengelola Keuangan. Journal of Accounting and Business Education, 1(4), 277–285. https://doi.org/10.26675/jabe.v1i4.6042
Lusardi, A., Mitchell, O. S., & Curto, V. (2010). Financial literacy among the young. Journal of Consumer Affairs, 34(2). https://doi.org/10.1111/j.1745-6606.2010.01173.x
Lusardi, A., & Tufano, P. (2009). Debt literacy, financial experiences, and overindebtedness. Journal of Pension Economics and Finance, (March), 1–44. https://doi.org/10.1017/S1474747215000232
Mankiw, N. G. (2003). Pengantar Ekonomi (2nd Editio). Jakarta: Erlangga.
Mitchell, O. S., Lusardi, A., & Curto, V. (2009). Financial Literacy Among the Young: Evidence and Implications for Consumer Policy. National Bureau of Economic Research, 34. https://doi.org/10.2139/ssrn.1459141
Noor, H. F. (2009). Investasi, Pengelolaan Keuangan Bisnis, dan Pengembangan Ekonomi Masyarakat. Jakarta: Indeks.
Nye, P., & Hillyard, C. (2013). Personal Financial Behavior: The Influence of Quantitative Literacy and Material
Values. Numeracy, 6(1), 1–24. https://doi.org/10.5038/1936-4660.6.1.3
Richins, M. L. (2004). The Material Values Scale: Measurement Properties and Development of a Short Form. Journal of Consumer Research, 31, 209–219. https://doi.org/10.1086/383436
Richins, M. L., & Dawson, S. (1992). A Consumer Values Orientation for Materialism and Its Measurement: Scale Development and Validation. Journal of Consumer Research, 19, 303–316. https://doi.org/10.1086/209304
Soekanto, S. (2010). Sosiologi Suatu Pengantar. Jakarta: Raja Grafindo Persada.
Somer, L. (2011). The theory Of Planned Behavior And The Impact of Past Behavior. The International Business & Economics Research Journal, 10(1). https://doi.org/10.19030/iber.v10i1.930
Suryanto. (2017). Pola Perilaku Keuangan Mahasiswa Di Perguruan Tinggi. Jurnal Ilmu Politik Dan Komunikasi, VII(Juli).
Widyawati, I. (2012). Faktor-Faktor Yang Mempengaruhi Literasi Finansial Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Brawijaya. Assets: Jurnal Akuntansi Dan Pendidikan, 1(1), 89–99. https://doi.org/10.25273/jap.v1i1.527
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Aningsih, A. ., & Soejoto, A. (2018). Pengaruh Status Sosial Ekonomi Orang Tua dan Hasil Belajar Mahasiswa terhadap Tingkat Literasi Ekonomi Mahasiswa. Jurnal Pendidikan Ekonomi, Manajemen Dan Keuangan, 2(2), 11–18.
Ariyanto, D. (2020). Influence of justice, culture and love of money towards ethical perception on tax evasion with gender as moderating variable. Journal of Money Laundering Control, 23(1), 245–266. https://doi.org/10.1108/JMLC-06-2019-0047
Case, K. E. (2007). Prinsip-prinsip Ekonomi (Edisi Kede). New Jersey: Pearson Education.
Chen, H., & Volpe, R. P. (1998). An Analysis of Personal Literacy among College Students. Financial Service Review, 2(7), 107.
Chinen, K., & Endo, H. (2012). Effect of Attitude and Bacground on Personal Finance Ability: A Student Survey in the United State. International Journal of Management, 29(1), 33–45.
Danes, S. M., & Haberman, H. R. (2007). Teen financial knowledge, self-efficacy, and behavior: A gendered view. Journal of Financial Counseling and Planning, 18(2), 48–60.
Darpito, S. H., & Anwar, C. (2015). Transformation Malaysia Indonesia Relation: Towards Asean Community. In Proceeding International Conference and Call of paper (pp. 171–185).
Grohmann, A., Kouwenberg, R., & Menkhoff, L. (2015). Childhood roots of financial literacy. Journal of Economic Psychology, 51(December), 114–133. https://doi.org/10.1016/j.joep.2015.09.002
Gutter, M. (2008). Financial Managemen Perticies of Colage Student with varying Education Mandates. Denver, Colo: National Endowment for Financial Education.
Herawati, N. T., Candiasa, I. M., Yadnyana, I. K., & Suharsono, N. (2018). Factors That Influence Financial Behavior Among Accounting Students in Bali. International Journal of Business Administration, 9(3). https://doi.org/10.5430/ijba.v9n3p30
Herdjiono, I., & Damanik, L. A. (2016). Pengaruh Financial Atti Tude, Financial Knowledge, Parental Income Terhadap Financial Management Behavior. Manajemen Teori Dan Terapan, 9(3).
Hilgert, M. A., & Hogarth, J. M. (2003). The Connection between Knowledge and Behavior. Household Financial Management, (July), 309–322. https://doi.org/10.15381/rivep.v20i2.609
Ida dan Cinthia Yohana Dwinta. (2010). Pengaruh Locus of Control, Financial Knowledge, Income Terhadap Financial Management Behavior. Jurnal Bisnis Dan Akuntansi, 12(3), 131 – 144.
Kholilah, N. Al, & Iramani, R. (2013). Studi Financial Management Behavior Pada Masyarakat Surabaya. Journal of Business and Banking, 3(1), 69 – 80. https://doi.org/10.14414/jbb.v3i1.255
Laily, N. (2016). Pengaruh Literasi Keuangan Terhadap Perilaku Mahasiswa Dalam Mengelola Keuangan. Journal of Accounting and Business Education, 1(4), 277–285. https://doi.org/10.26675/jabe.v1i4.6042
Lusardi, A., Mitchell, O. S., & Curto, V. (2010). Financial literacy among the young. Journal of Consumer Affairs, 34(2). https://doi.org/10.1111/j.1745-6606.2010.01173.x
Lusardi, A., & Tufano, P. (2009). Debt literacy, financial experiences, and overindebtedness. Journal of Pension Economics and Finance, (March), 1–44. https://doi.org/10.1017/S1474747215000232
Mankiw, N. G. (2003). Pengantar Ekonomi (2nd Editio). Jakarta: Erlangga.
Mitchell, O. S., Lusardi, A., & Curto, V. (2009). Financial Literacy Among the Young: Evidence and Implications for Consumer Policy. National Bureau of Economic Research, 34. https://doi.org/10.2139/ssrn.1459141
Noor, H. F. (2009). Investasi, Pengelolaan Keuangan Bisnis, dan Pengembangan Ekonomi Masyarakat. Jakarta: Indeks.
Nye, P., & Hillyard, C. (2013). Personal Financial Behavior: The Influence of Quantitative Literacy and Material
Values. Numeracy, 6(1), 1–24. https://doi.org/10.5038/1936-4660.6.1.3
Richins, M. L. (2004). The Material Values Scale: Measurement Properties and Development of a Short Form. Journal of Consumer Research, 31, 209–219. https://doi.org/10.1086/383436
Richins, M. L., & Dawson, S. (1992). A Consumer Values Orientation for Materialism and Its Measurement: Scale Development and Validation. Journal of Consumer Research, 19, 303–316. https://doi.org/10.1086/209304
Soekanto, S. (2010). Sosiologi Suatu Pengantar. Jakarta: Raja Grafindo Persada.
Somer, L. (2011). The theory Of Planned Behavior And The Impact of Past Behavior. The International Business & Economics Research Journal, 10(1). https://doi.org/10.19030/iber.v10i1.930
Suryanto. (2017). Pola Perilaku Keuangan Mahasiswa Di Perguruan Tinggi. Jurnal Ilmu Politik Dan Komunikasi, VII(Juli).
Widyawati, I. (2012). Faktor-Faktor Yang Mempengaruhi Literasi Finansial Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Brawijaya. Assets: Jurnal Akuntansi Dan Pendidikan, 1(1), 89–99. https://doi.org/10.25273/jap.v1i1.527
Published
2020-06-26
How to Cite
DEWI, Luh Gede Krisna; YENNI LATRINI, Made.
Pengaruh Faktor Sosial Ekonomi Dan Materialism pada Personal Financial Behavior melalui Financial Literacy Mahasiswa Akuntansi.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 6, p. 1575 - 1592, june 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/56298>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i06.p18.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
