PENGARUH FINANCIAL KNOWLEDGE, SELF-EFFICACY, LOCUS OF CONTROL TERHADAP FINANCIAL MANAGEMENT BEHAVIOR DENGAN PERAN MEDIASI DIGITAL ACCOUNTING

Berlian Abelita Hendrawati; Edy Anan

doi:10.31539/w1k7xt91

Authors

Berlian Abelita Hendrawati Universitas Amikom Yogyakarta
Edy Anan Universitas Amikom Yogyakarta

DOI:

https://doi.org/10.31539/w1k7xt91

Keywords:

Digitalisasi Akuntansi; Efikasi Diri Keuangan; Kendali Diri; Pengetahuan Keuangan; Perilaku Manajemen Keuangan

Abstract

Penelitian ini menelaah pengaruh Financial Knowledge, Self-Efficacy, dan Locus of Control terhadap Financial Management Behavior, dengan Digital Accounting sebagai mediator pada mahasiswa di Kota Yogyakarta. Studi ini bertumpu pada metode kuantitatif sebagai landasan analisis. Data dihimpun dari 116 mahasiswa di Kota Yogyakarta melalui kuesioner digital. Metode Partial Least Square-Structural Equation Modeling (PLS-SEM) dimanfaatkan sebagai strategi utama dalam menganalisis data penelitian. Financial knowledge berpengaruh signifikan terhadap digital accounting. Self-efficacy dan locus of control tidak berpengaruh signifikan terhadap digital accounting. Riset ini mengungkap bahwa Financial Knowledge dan Locus of Control tidak menunjukkan pengaruh berarti terhadap Financial Management Behavior. Sebaliknya, Self-Efficacy terbukti memiliki dampak nyata dalam membentuk Financial Management Behavior. Temuan ini memberi pijakan bagi perguruan tinggi untuk mengidentifikasi faktor paling menentukan dalam membangun Financial Management Behavior mahasiswa.. Temuan menegaskan peran self-efficacy sebagai pendorong langsung, serta financial knowledge sebagai pendorong penggunaan digital accounting. Temuan ini dapat dijadikan pijakan strategis untuk merancang program literasi keuangan serta pelatihan Digitalisasi Akuntansi yang lebih terarah.

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