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Oktaviany, Rina
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The Effect of Financial Literacy, Financial Attitude, and Income on Personal Financial Management Behavior Among Millennials in Lhokseumawe City Bustami, Koko; Fauziah, Najwa; Oktaviany, Rina; Murni , Murni
Journal of Social Research Vol. 4 No. 11 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i10.2855

Abstract

This study examines the influence of financial literacy, financial attitude, and income on the personal financial management behavior of millennials in Lhokseumawe City. As a productive demographic, millennials face significant economic pressures, making effective financial management crucial. This study aims to determine the influence of financial literacy, financial attitude, and income on personal financial management behavior of the millennial generation in Lhokseumawe City. The population in this study consisted of all millennial generations in Lhokseumawe City aged between 29 and 44 years, totaling 47,732 people. The approach used in this study was quantitative, employing a survey method by distributing questionnaires to 100 respondents selected through simple random sampling techniques. Data analysis was carried out using multiple linear regression to test the partial and simultaneous effects of the independent variables on the dependent variable. The results of the study indicate that, partially, financial attitude has a significant effect on personal financial management behavior, while financial literacy and income do not have a significant partial effect. However, simultaneously, the three variables have a significant effect on the personal financial management behavior of the millennial generation in Lhokseumawe City. This study implies that increasing positive financial attitudes plays an important role in forming healthy financial behavior. In addition, although financial literacy and income do not have a direct effect, it remains necessary to increase financial awareness and understanding in the younger generation.
Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Healthcare Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024 Oktaviany, Rina; Malik, Imam; Rahmayanti, Ella
Journal of Contemporary Indonesian Islam Vol. 5 No. 1 (2026): Journal of Contemporary Indonesian Islam
Publisher : Postgraduate Program UIN Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/jcii.v5i1.7387

Abstract

This study aims to analyze the influence of corporate governance on tax avoidance in healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research was conducted from January 2025 to August 2025. This study uses a quantitative approach with secondary data in the form of annual financial reports from 28 companies selected through purposive sampling. The analytical method employed is panel data regression using EViews 12 software. Based on the results, the audit committee does not have a partial effect on tax avoidance in healthcare companies. This is indicated by the t-statistic value of -2.18E-14 with a significance level of 1.0000 (> 0.05). The proportion of independent commissioners also does not have a partial effect on tax avoidance, as shown by a t-statistic value of -1.241364 with a significance level of 0.2181 (> 0.05). Furthermore, audit quality does not have a partial effect on tax avoidance either, indicated by a t-statistic value of -1.230384 with a significance level of 0.2222 (> 0.05). In addition, the audit committee, the proportion of independent commissioners, and audit quality do not have a simultaneous and significant effect on tax avoidance, as evidenced by an F-statistic value of 1.289113 and a Prob. (F-statistic) of 0.283868 (> 0.05). The correlation coefficient (R) and the Adjusted R-Squared value is 0.010, indicating a moderate relationship between the independent and dependent variables, where the independent variables (audit committee, proportion of independent commissioners, and audit quality) explain only 0.01% of the variance in the dependent variable (tax avoidance), while the remaining 99.99% is explained by other variables not examined in this study.
Co-Authors Fauziah, Najwa Koko Bustami Murni , Murni Rahmayanti, Ella