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All Journal Indonesian Economic Review Jurnal Ilmiah Manajemen dan Akuntansi
C. Tri Widiastuti
Universitas Persatuan Guru Republik Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PENGARUH FINANCIAL LITERACY DAN FINANCIAL ATTITUDE TERHADAP FINANCIAL MANAGEMENT BEHAVIOR DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MEDIASI Pada Generasi Z di Kota Batang Sekar Intan Guphita; C. Tri Widiastuti; Rita Meiriyanti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/r03wzy77

Abstract

This study to examine and analyze the influence of Financial literacy and financial attidudes on Financial Management Behavior, with Locus of Control as a mediating variable among Generation Z in Batang City. This research is quantitative. The population in this study was gwnwration Z in Batang City, with a sample size of 100 respondents. Data collection was conducted by distributing an online questionnaire via Goggle Form. Data analysis techniques in this study used structural model analysis (Inner Model), measurement model analysisis (Outer Model), and hypothesis testing. Data processing was performed using SmartPLS 4 sofware. The result showed that Financial literacy had no significant effect on Financial Management Behavior, while Financial Attitude had a significant effect on Financial Management Behavior. Financial literacy significantly affected Locus of Control, Financial Attitude significantly affected Locus of Control, and Locus of Control did not significantly affect Financial Management Behavior. Locus of Control was unable to mediate the influence of Financial literacy and financial attitudes on Financial Management Behavior.
The Influence of the Board of Directors, Audit Committee, and Bank Size on Financial Performance with Leverage as a Moderating Variable Alina Indra Sakti Dwijayanti; C. Tri Widiastuti; Prianka Ratri Nastiti
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.106

Abstract

The impact of the audit committee, board of directors, and bank size on the return on assets (ROA) of banks listed on the Indonesian stock exchange between 2020 and 2024 is examined in this study. As a moderating variable, the leverage ratio is investigated. Purposive sampling and a quantitative technique were used to choose 27 businesses. Simple regression analysis and moderated regression analysis (MRA) in SPSS 26 were used for the analysis. The findings indicate that whereas audit committee size has a negative, but not statistically significant, link with ROA, board size has a substantial positive correlation with ROA. Larger banks are not always more lucrative since there is a strong negative correlation between bank size and ROA. The moderation analysis's findings imply that the leverage ratio has a stronger impact on debt-intensive companies and magnifies the favorable correlation between board size and ROA. Additionally, the debt ratio was discovered to be an independent moderating factor between bank size and ROA as well as between the audit committee and ROA.
Co-Authors Alina Indra Sakti Dwijayanti Prianka Ratri Nastiti Rita Meiriyanti Sekar Intan Guphita