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Pengaruh Financial Self Efficacy dan Financial Knowledge Terhadap Pengelolaan Keuangan Pribadi Mahasiswa S-1 Akuntansi Novyarni, Nelli; Atikah, Destria Ayu; Harni, Reni; Krisnando
Jurnal EMT KITA Vol 8 No 2 (2024): APRIL 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i2.2145

Abstract

Personal financial management is something that is important for all groups, one of which is students. Students are always identified with an up-to-date attitude to meet primary and secondary needs. This needs to be implemented to avoid failure in managing personal finances by applying Financial Knowledge. This research aims to determine the influence of financial self-efficacy and Financial Knowledge on the personal financial management of Bachelor of Accounting students. This research uses descriptive research in the form of qualitative data which is quantified using a Likert scale. The data used in this research is primary data and secondary data. The data collection technique used was through distributing questionnaires in the form of Google Forms. The data analysis method used is classical assumption testing, multiple linear regression analysis testing and hypothesis testing. The research results from data processed using SPSS Version 26 statistical calculations, found that financial self-efficacy has a significant effect on personal financial management with a significance value of 0.040 < 0.05. Financial Knowledge has a significant effect on personal financial management with a significance value of 0.007 <0.05 and simultaneously states that financial self-efficacy and Financial Knowledge simultaneously have an effect on personal financial management. Based on the research findings, it can be stated that personal financial management for Bachelor of Accounting students in fulfilling primary and secondary needs is very important
Pengaruh Intellectual Capital, Capital Structure Terhadap Firm Performance dengan Good Corporate Governance Sebagai Variabel Moderator Novyarni, Nelli; Rizkha Fadhilah; Harni, Reni; Krisnando
Jurnal EMT KITA Vol 8 No 4 (2024): OCTOBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i4.2915

Abstract

Many companies have not met their performance targets over the past year, indicating poor performance. This study aims to analyze whether good corporate governance can moderate the influence of intellectual capital and capital structure on company performance. The sample consisted of 80 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The methodology used was multiple linear regression analysis, with the assistance of EViews 12 software. The study found that intellectual capital and capital structure do not affect company performance, but good corporate governance can moderate the effect of intellectual capital and capital structure on company performance. The conclusion of this study is that good corporate governance can moderate the influence of intellectual capital and capital structure on company performance.