财务态度、轨迹控制、同侪对财务管理行为的影响,以财务素量作为调控变量

Nila Nur Aida, Rochmawati Rochmawati
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引用次数: 1

摘要

本研究旨在分析财务态度、控制点、同伴通过财务素养对财务管理行为的直接或间接影响。使用的人口是泗水州立大学经济与商业学院2017年和2018年会计教育研究项目的158名学生。目的样本用于抽样。采用问卷调查的方式收集数据,通过数据仪器检验、经典假设、回归分析和路径分析进行数据处理,并通过IBM SPSS version 25应用程序进行数据处理。结果表明:(1)理财态度、控制点和同伴对理财行为有直接影响;(2)理财态度、控制点和同伴对理财素养有间接影响;(3)理财素养对理财行为有间接影响;(4)理财素养是理财态度、控制点和同伴对理财行为的中介变量。给出的建议是,学生们应该记录所有与他们的财务有关的活动,以建立良好的财务管理行为。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Sikap Keuangan, Locus of control, Teman Sebaya terhadap Perilaku Pengelolaan Keuangan dengan Literasi Keuangan sebagai Variabel Mediasi
The research conducted purpose to analyze the effect of financial attitudes, locus of control, peers on financial management behavior through financial literacy, either directly or indirectly. The population used was 158 students of the 2017 and 2018 Accounting Education Study Program, Faculty of Economics and Business, Surabaya State University. Purposive samples are used in sampling. Collecting data using questionnaires, data processing is carried out with data instrument tests, classical assumptions, regression analysis and path analysis which is processed through the IBM SPSS version 25 application. Getting results, namely: (1) financial attitudes, locus of control, and peers have a direct effect on financial management behavior (2) financial attitudes, locus of control, and peers have an indirect effect on financial literacy (3) Financial literacy has an indirect effect on financial management behavior (4) financial literacy is a mediating variable on financial attitudes, locus of control, and peers with financial management behavior. The advice given is that students are expected to make records of all activities regarding their finances in order to create good financial management behavior.
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