Analisis Faktor Financial Behavior pada Mahasiswa Akuntansi
Abstract
The aim of this research is to determine the factors that influence the financial behavior of accounting students. The population in this study were all students majoring in accounting in Yogyakarta Special Region Province, fourth semester and above. The sampling technique used was multistage random sampling so that a sample of 150 people was obtained. The test carried out using Smart-PLS is using the outer model and inner model. The research results show that financial literacy, parental involvement, self-efficacy, and overall social status influence the financial behavior of accounting students.
Keywords: Financial Literacy; Parental Involvement; Self-efficacy; Social Status; Financial Behavior
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References
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Sari, N. R., & Listiadi, A. (2021). Pengaruh literasi keuangan, pendidikan keuangan di keluarga, uang saku terhadap perilaku pengelolaan keuangan dengan financial self-efficacy sebagai variabel intervening. Jurnal Pendidikan Akuntansi (JPAK), 9(1), 58–70.
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Silviana, A., Widyastuti, T., & Bahri, S. (2023). Pengaruh Financial Knowledge, Financial Socialization Dan Financial Self-Efficacy Tehadap Financial Management Behavior Melalui Locus Of Control Sebagai Variabel Intervening Di Universitas Pancasila. EKOBISMAN: Jurnal Ekonomi Bisnis Manajemen, 7(3), 190–202.
Singh, V., & Aggarwal, N. (2022). Impact Of Financial Literacy On Financial Attitude And Financial Behavior Of Individual In India. Vegueta. Anuario de La Facultad de Geografía e Historia, 22, 8.
Siregar, Q. R., & Simatupang, J. (2022). The Influence of Financial Knowledge, Income, and Lifestyle on Financial Behavior of Housewives at Laut Dendang Village. 5(2), 646–654.
Trisnayanti, K. P., & Dewi, L. G. K. (2022). Pengaruh Literasi Keuangan, Financial Self Efficacy Dan Gaya Hidup Mahasiswa Terhadap Perilaku Keuangan Di Kabupaten Buleleng. Vokasi: Jurnal Riset Akuntansi, 11(01), 72-81.
Widiawati, W., & Wahab, A. Y. L. (2022). Peningkatan Literasi Keuangan Melalui Efikasi Diri dan Sosial Ekonomi Orang Tua. Ekuitas: Jurnal Pendidikan Ekonomi, 10(2), 319–330.
Arafat, N., Leon, F. M., Ekonomi, F., Bisnis, D., & Trisakti, U. (2020). The Effect of Self-Efficacy Financial Mediation on Factors Affecting Financial Inclusion in Small Businesses in West Jakarta. Jurnal Ekonomi, 11(1), 23–33.
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern Methods for Business Research, 295(2), 295–336.
de Bassa Scheresberg, C. (2013). Financial literacy and financial behavior among young adults: Evidence and implications. Numeracy, 6(2), 5.
Erdi, T. W. (2023). Faktor-Faktor Keputusan Melakukan Pinjaman Online: Inklusi Keuangan Sebagai Pemoderasi. Journal of Trends Economics and Accounting Research, 3(4), 407–414.
Fattah, F. A. (2017). Pengaruh Literasi Keuangan dan Pengendalian Diri Terhadap Perilaku Konsumtif Siswa SMA Muhammadiyah 1 Karanganyar.
Farrell, L., Fry, T. R., & Risse, L. (2016). The significance of financial self-efficacy in explaining women’s personal finance behaviour. Journal of Economic Psychology, 54, 85–99.
Ghozali, I., & Latan, H. (2015). Partial least squares konsep, teknik dan aplikasi menggunakan program smartpls 3.0 untuk penelitian empiris. Semarang: Badan Penerbit UNDIP.
Grohmann, A., Klühs, T., & Menkhoff, L. (2018). Does financial literacy improve financial inclusion? Cross country evidence. World Development, 111, 84–96.
Hamdani, Mailani. (2018). Analisis Tingkat Literasi Keuangan dan Pengaruhnya Terhadap Perilaku Keuangan Pada Mahasiswa Prodi Manajemen Universitas Terbuka, Jurnal Bakti Masyarakat. 1(1), 139-145.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2021). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Khodijah, I., Afriani, R. I., Yuliah, Y., & Octavitri, Y. (2021). Pengaruh Literasi Keuangan Dan Sikap Keuangan Terhadap Perilaku Pengelolaan Keuangan Keluarga Di Masa Pandemi Covid-19 Dengan Self Efficacy Sebagai Variabel Intervening. 1(1), 630–644.
Mayasari, M., & Sijabat, Z. (2017). Pengaruh Financial Self-Efficacy terhadap Perilaku Manajemen Keuangan Individu. Journal of Applied Managerial Accounting, 1(2), 50.
Norvilitis, J. M., & MacLean, M. G. (2010). The role of parents in college students’ financial behaviors and attitudes. Journal of Economic Psychology, 31(1), 55–63.
Pradinaningsih, N. A., & Wafiroh, N. L. (2022). Pengaruh Literasi Keuangan, Sikap Keuangan dan Self-Efficacy Terhadap Pengelolaan Keuangan Ibu Rumah Tangga. E-Jurnal Akutansi, 32(6), 1518–1535.
Puspita, G., & Isnalita, I. (2019). Financial Literacy: Pengetahuan, Kepercayaan Diri dan Financial behavior Mahasiswa Akuntansi. Owner: Riset Dan Jurnal Akuntansi, 3(2), 117–128.
Qamar, M. A. J., Khemta, M. A. N., & Jamil, H. (2016). How knowledge and financial self-efficacy moderate the relationship between money attitudes and personal financial management behavior. European Online Journal of Natural and Social Sciences, 5(2), 296.
Robb, C. A., & Woodyard, A. (2011). Financial knowledge and best practice behavior. Journal of Financial Counseling and Planning, 22(1).
Rufaidah, M., & Setiyono, W. P. (2023). Exploring the Role of Family Financial Education and Lifestyle on Financial Management Behavior: The Mediating Effect of Financial Self-Efficacy. Indonesian Journal of Public Policy Review, 22.
Saputri, E. R., & Erdi, T. W. (2023). Financial behavior, dan locus of control, memengaruhi keputusan investasi dengan literasi keuangan sebagai moderasi. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(12).
Sari, N. R., & Listiadi, A. (2021). Pengaruh literasi keuangan, pendidikan keuangan di keluarga, uang saku terhadap perilaku pengelolaan keuangan dengan financial self-efficacy sebagai variabel intervening. Jurnal Pendidikan Akuntansi (JPAK), 9(1), 58–70.
Shim, S., Barber, B. L., Card, N. A., Xiao, J. J., & Serido, J. (2010). Financial socialization of first-year college students: The roles of parents, work, and education. Journal of Youth and Adolescence, 39, 1457–1470.
Silviana, A., Widyastuti, T., & Bahri, S. (2023). Pengaruh Financial Knowledge, Financial Socialization Dan Financial Self-Efficacy Tehadap Financial Management Behavior Melalui Locus Of Control Sebagai Variabel Intervening Di Universitas Pancasila. EKOBISMAN: Jurnal Ekonomi Bisnis Manajemen, 7(3), 190–202.
Singh, V., & Aggarwal, N. (2022). Impact Of Financial Literacy On Financial Attitude And Financial Behavior Of Individual In India. Vegueta. Anuario de La Facultad de Geografía e Historia, 22, 8.
Siregar, Q. R., & Simatupang, J. (2022). The Influence of Financial Knowledge, Income, and Lifestyle on Financial Behavior of Housewives at Laut Dendang Village. 5(2), 646–654.
Trisnayanti, K. P., & Dewi, L. G. K. (2022). Pengaruh Literasi Keuangan, Financial Self Efficacy Dan Gaya Hidup Mahasiswa Terhadap Perilaku Keuangan Di Kabupaten Buleleng. Vokasi: Jurnal Riset Akuntansi, 11(01), 72-81.
Widiawati, W., & Wahab, A. Y. L. (2022). Peningkatan Literasi Keuangan Melalui Efikasi Diri dan Sosial Ekonomi Orang Tua. Ekuitas: Jurnal Pendidikan Ekonomi, 10(2), 319–330.
Published
2023-12-30
How to Cite
SAPUTRI, Evieana Riesty; ERDI, Tio Waskito; YUNIARTO, Andriono Eko.
Analisis Faktor Financial Behavior pada Mahasiswa Akuntansi.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 12, p. 3261-3274, dec. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/109444>. Date accessed: 10 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i12.p11.
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