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All Journal Greenation International Journal of Economics and Accounting
Okta Sulviana
Universitas Jambi, Jambi, Indonesia
Economics, Econometrics & Finance

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The Effect of Accounting Understanding and Financial Literacy on Student Financial Management with Lifestyle as a Mediating Variable Okta Sulviana; Mukhzarudfa; Eko Prasetyo
Greenation International Journal of Economics and Accounting Vol. 3 No. 3 (2025): Greenation International Journal of Economics and Accounting (September - Novem
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i3.524

Abstract

This study aims to analyze the influence of accounting understanding and financial literacy on student financial management, with lifestyle as a mediating variable. The subjects were active students of the Accounting Study Program, Faculty of Economics and Business, University of Jambi, graduating in the 2018–2021 intake, with 78 respondents. The research method used was quantitative, with data collection through questionnaires. Data analysis was performed using Partial Least Squares (PLS) with the assistance of SmartPLS 4 software. The results showed that accounting understanding had a positive and significant effect on student financial management. Financial literacy also had a positive and significant effect on student financial management. Furthermore, lifestyle was shown to mediate the effect of financial literacy on student financial management, but not the effect of accounting understanding on student financial management.
Co-Authors Eko Prasetyo Mukhzarudfa, Mukhzarudfa