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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI International Conference on Law, Business and Governance (ICon-LBG) JURNAL SOSIAL HUMANIORA (JSH) Jurnal Ekonomi Manajemen Sistem Informasi Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Proceeding National Conference Business, Management, and Accounting (NCBMA) Proceeding of International Conference on Entrepreneurship (IConEnt) Jurnal Penelitian Akuntansi E-JURNAL AKUNTANSI
William Tjong
Universitas Pelita Harapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Financial Literacy, Family Financial Education, and Financial Behavior on Borrowing Intention from Online Loans/P2P Lending among University Students in Manado Henry Daniel Pateh; William Tjong
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study examines the influence of financial literacy, family financial education, and financial behavior on the intention to borrow from online loans/P2P Lending among university students in Manado. Using a quantitative associative approach, data were collected from 100 respondents through an online questionnaire and analyzed with Partial Least Square – Structural Equation Modeling (PLS-SEM). The findings reveal that financial literacy significantly influences borrowing intention, while family financial education does not significantly affect either borrowing intention or financial behavior. Moreover, financial behavior does not mediate the relationship between financial literacy or family financial education and borrowing intention. These results emphasize the importance of financial literacy in shaping students’ financial decision-making, while suggesting that family-based financial education alone may not be sufficient. This study contributes to financial literacy and fintech borrowing literature, offering insights for policymakers, universities, and fintech providers to promote responsible borrowing behavior among students
THE EFFECT OF PROFITABILITY AND MANAGERIAL ABILITY ON EARNINGS QUALITY WITH AUDIT QUALITY AS A MODERATING VARIABLE: EVIDENCE FROM INDONESIA Benedictus J P Soendjojo; William Tjong
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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This study examines the impact of profitability and managerial ability on earnings quality, with audit quality as a moderating variable. Using a sample of 204 firm-year observations from industrial sector companies listed on the Indonesia Stock Exchange (2021–2024), this research applies multiple linear regression and moderation analysis. The findings reveal that profitability and managerial ability have significant negative effects on earnings quality. Additionally, audit quality does not significantly moderate these relationships. These results suggest that higher profitability and managerial efficiency may incentivize earnings management practices, thereby reducing earnings quality. This study contributes to the literature by highlighting the complex role of internal performance and external audit mechanisms in financial reporting quality.
The Influence of Financial Literacy, Family Financial Education, and Financial Behavior on Borrowing Intention from Online Loans/P2P Lending among University Students in Manado Henry Daniel Pateh; William Tjong
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the influence of financial literacy, family financial education, and financial behavior on the intention to borrow from online loans/P2P Lending among university students in Manado. Using a quantitative associative approach, data were collected from 100 respondents through an online questionnaire and analyzed with Partial Least Square – Structural Equation Modeling (PLS-SEM). The findings reveal that financial literacy significantly influences borrowing intention, while family financial education does not significantly affect either borrowing intention or financial behavior. Moreover, financial behavior does not mediate the relationship between financial literacy or family financial education and borrowing intention. These results emphasize the importance of financial literacy in shaping students’ financial decision-making, while suggesting that family-based financial education alone may not be sufficient. This study contributes to financial literacy and fintech borrowing literature, offering insights for policymakers, universities, and fintech providers to promote responsible borrowing behavior among students
Co-Authors ., Meilina Anry Umar Benedictus J P Soendjojo Caroline Caroline chandra wijaya Chrysant Lambok Chandra Citra Lius Winardi Donny Donny Gleny Gleny Gracia S Ugut Hartono, Brigita Henry Daniel Pateh Henry Daniel Pateh Herlina Lusmeida Ignatius Reysa Nugroho Kevin Fedora Michael Michael Muhammad Hadyan Rusin Noor, Kania Syahra Rion Kurniawan Rosinta Romauli Situmeang Sitorus, Uli Arta Stevanie, Stevanie Suseno, Kevin