Peran Literasi Keuangan Dan Perilaku Keuangan Terhadap Motivasi Entrepreneurship Mahasiswa Akuntansi
DOI:
https://doi.org/10.51903/w0bca187Keywords:
Financial Literacy, Financial Behavior, Entrepreneurship Motivation, Multiple Linear RegressionAbstract
This study aims to analyze the influence of financial literacy and financial behavior on entrepreneurial motivation among accounting students at STIE Stekom Kartasura and STEKOM University. The study sample consisted of 80 respondents obtained using the Slovin formula with a 5% margin of error. Validity and reliability tests showed that all questionnaire items were valid and reliable. The results of the classical assumption test indicated no multicollinearity, heteroscedasticity, and the data were normally distributed. Multiple linear regression analysis showed that financial literacy and financial behavior had a positive and significant effect on entrepreneurial motivation, both partially and simultaneously. The adjusted R² value of 0.648 indicates that 64.8% of the variation in entrepreneurial motivation can be explained by these two independent variables. This study emphasizes the importance of improving financial literacy and financial behavior as an effort to encourage an entrepreneurial spirit among students.
References
[1] N. A. Shaari, N. A. Hasan, R. K. M. H. Mohamed, and M. A. J. M. Sabri, “Financial literacy: A study among the university students,” Interdisciplinary Journal of Contemporary Research in Business, vol. 5, no. 2, pp. 279–299, 2021. [Online]. Available: https://www.semanticscholar.org/paper/FINANCIAL-LITERACY%3A-A-STUDY-AMONG-THE-UNIVERSITY-Shaari-Hasan/79a63aa9e312ded01b65e1f23fe32f5d107443c3
[2] B. Aldi and I. Hedjiono, “The Influence of Financial Literacy on Entrepreneurial Intention,” 2019. [Online]. Available: http://dx.doi.org/10.2991/icame-18.2019.74
[3] E. K. Oseifuah, “Financial literacy and youth entrepreneurship in South Africa,” African Journal of Economic and Management Studies, vol. 1, no. 2, pp. 164–182, 2020. [Online]. Available: https://www.academia.edu/download/56303778/Oseifuah_EK_Fin_Lit_Youth_Entrepreneurship.pdf
[4] N. Akca, S. Sonmez, T. Sener, and C. Akca, “An evaluation of the effect of financial literacy education on financial literacy among college students,” International Journal of Humanities and Social Science, vol. 8, no. 8, pp. 152–158, 2022. [Online]. Available: http://dx.doi.org/10.30845/ijhss.v8n8p17
[5] S. N. A. Ambad and D. Damit, “Determinants of entrepreneurial intention among undergraduate students in Malaysia,” Procedia Economics and Finance, vol. 37, pp. 108–114, 2019. [Online]. Available: http://dx.doi.org/10.1016/S2212-5671(16)30100-9
[6] L. Musie, “The use of financial literacy concepts by entrepreneurs in the small and medium enterprise sector in Mpumalanga Province, South Africa,” Department of Library Services, vol. 7, pp. 55–67, 2020. [Online]. Available: https://repository.up.ac.za/bitstream/handle/2263/52268/Musie_Use_2016.pdf
[7] S. Allgood and W. Walstad, “Financial literacy and credit card behaviors: A cross-sectional analysis by age,” Numeracy, vol. 6, no. 2, pp. 1–18, 2022. [Online]. Available: https://digitalcommons.unl.edu/cgi/viewcontent.cgi?article=1097&context=econfacpub
[8] A. L. Vodă and N. Florea, “Impact of personality traits and entrepreneurship education on entrepreneurial intentions of business and engineering students,” Sustainability, vol. 11, no. 4, pp. 1–34, 2019. [Online]. Available: https://www.mdpi.com/2071-1050/11/4/1192
[9] W. Sucuahi, “Determinants of financial literacy of micro entrepreneurs in Davao City,” International Journal of Accounting Research, vol. 1, no. 1, pp. 44–51, 2019. [Online]. Available: https://j.arabianjbmr.com/index.php/ijar/article/download/8/4
[10] A. Al Mamun, N. B. C. Nawi, and S. F. F. B. Shamsudin, “Examining the effects of entrepreneurial competencies on students’ entrepreneurial intention,” Mediterranean Journal of Social Science, vol. 7, no. 2, pp. 119–125, 2020. [Online]. Available: https://pdfs.semanticscholar.org/6a4a/fa0a35932a6b8aefa7f6345844b0105f51d5.pdf
[11] B. Fuller, Y. Liu, S. Bajaba, L. E. Marler, and J. Pratt, “Examining how the personality, self-efficacy, and anticipatory cognitions of potential entrepreneurs shape their entrepreneurial intentions,” Personality and Individual Differences, vol. 125, pp. 120–125, 2019. [Online]. Available: https://www.academia.edu/download/90624600/95000.pdf
[12] T. Jappelli and M. Padula, “Investment in financial literacy and saving decisions,” Journal of Banking & Finance, vol. 37, no. 8, pp. 2779–2792, 2019. [Online]. Available: https://www.econstor.eu/bitstream/10419/57354/1/647478986.pdf
[13] A. T. Karabulut, “Personality traits on entrepreneurial intention,” Procedia-Social and Behavioral Sciences, vol. 229, pp. 12–21, 2022. [Online]. Available: https://www.sciencedirect.com/science/article/pii/S1877042816310448/pdf
[14] I. F. Alifia, “Pengaruh motivasi berwirausaha dan lingkungan sosial terhadap minat berwirausaha (studi kasus pada Dusun Beton Desa Tritunggal Kecamatan Babat Kabupaten Lamongan),” Jurnal Bisnis Indonesia, vol. 10, no. 1, 2019. [Online]. Available: http://ejournal.upnjatim.ac.id/index.php/jbi/article/viewFile/1782/1377
[15] J. R. Baum, M. Frese, and R. A. Baron, The Psychology of Entrepreneurship. Mahwah, NJ: Lawrence Erlbaum Associates, 2020.
[16] G. Cera, Q. P. T. Phan, A. Androniceanu, and E. Cera, “Financial capability and technology implications for online shopping,” E+M Ekonomie a Management, vol. 23, no. 2, pp. 156–172, 2020. [Online]. Available: https://doi.org/10.15240/tul/001/2020-2-011
[17] K. U. Khan and M. Shafique, “Influence of personality traits, entrepreneurial self-efficacy, and entrepreneurial motivation on entrepreneurial intentions of university students in Pakistan,” Education and Training, vol. 62, no. 5, pp. 565–582, 2020.
[18] S. Shane, E. A. Locke, and C. J. Collins, “Entrepreneurial motivation,” Human Resource Management Review, vol. 13, no. 2, pp. 257–279, 2023. [Online]. Available: https://ecommons.cornell.edu/bitstreams/5f6bc835-62c7-4e34-812c-c5ff13ed8e51/download
[19] H. Widayat and W. Wastam, Pengantar Kewirausahaan Teori dan Aplikasi. Banyumas, Jawa Tengah: Pena Persada, 2020.
[20] E. Rochaety, Sistem Informasi Manajemen. Jakarta: Mitra Wacana Media, 2020.
[21] Otoritas Jasa Keuangan (OJK), Literasi Keuangan. Jakarta: OJK, 2019. [Online]. Available: https://ojk.go.id/id/kanal/edukasi-dan-perlindungan-konsumen/Pages/literasi-keuangan.aspx
[22] A. M. I. Valencia, A. Montoya, and A. Montoya, “Influence of perceived behavioral control in entrepreneurial intentions of engineering students,” Turkish Online Journal of Educational Technology, vol. 7, no. 1, pp. 341–347, 2021. [Online]. Available: https://www.researchgate.net/publication/297766691_Influence_of_perceived_behavioral_control_in_entrepreneurial_intentions_of_engineering_students
[23] R. Ratnaningrum, R. Nurhapsari, and N. O. Kurniawati, “Peranan pemahaman dasar akuntansi dalam meningkatkan literasi akuntansi siswa jurusan akuntansi SMKN 1 Leuwimunding Majalengka Jawa Barat,” Jurnal Pengabdian Masyarakat Sains dan Teknologi, vol. 1, no. 1, Mar. 2022. [Online]. Available: https://doi.org/10.58169/jpmsaintek.v1i1.65
[24] A. Trunk and V. Dermol, “EU integration through financial literacy and entrepreneurship,” in Managing Intellectual Capital and Innovation for Sustainable and Inclusive Society Conference, Bari, Italy, 2021. [Online]. Available: https://www.academia.edu/download/87927441/ML15-445.pdf
[25] D. Nababan and I. Sadalia, “Analisis personal financial literacy dan financial behavior mahasiswa strata 1 Fakultas Ekonomi Universitas Sumatera Utara,” Jurnal Media Informasi Manajemen, vol. 1, no. 1, pp. 1–15, 2022. [Online]. Available: https://repositori.usu.ac.id/handle/123456789/71553
[26] I. Fahmi, Analisis Laporan Keuangan. Bandung: Alfabeta, 2019.
[27] V. Ricciardi and H. K. Simon, “What is behavioral finance?,” Business, Education & Technology Journal, vol. 2, no. 2, pp. 1–9, 2020. [Online]. Available: https://www.academia.edu/download/33725035/What_is_Behavioral_Finance.pdf
[28] J. J. Xiao, C. Chen, and F. Chen, “Consumer financial capability and financial satisfaction,” Social Indicators Research, vol. 118, pp. 415–432, 2023. [Online]. Available: https://www.researchgate.net/profile/Jing-Jian-Xiao/publication/272008268_Consumer_Financial_Capability_and_Financial_Satisfaction
[29] M. V. I. Herdjiono and L. A. Damanik, “Pengaruh financial attitude, financial knowledge, parental income terhadap perilaku keuangan behavior,” Jurnal Manajemen Teori dan Terapan, vol. 9, no. 3, pp. 226–241, 2019. [Online]. Available: https://pdfs.semanticscholar.org/1b03/787f6df5f300c0c759e4f4cef0b4b16e878f.pdf
[30] Y. P. Rizkiana and K., “Analisis tingkat financial literacy dan financial behavior mahasiswa S-1 Fakultas Ekonomi Universitas Islam Indonesia,” Efektif Jurnal Ekonomi dan Bisnis, vol. 7, no. 1, pp. 76–99, 2022. [Online]. Available: https://mail.e-journal.janabadra.ac.id/index.php/jurnalefektif/article/v
Downloads
Published
Issue
Section
License
Copyright (c) 2025 MANAJEMEN
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
.png)
