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All Journal Al-Kharaj: Journal of Islamic Economic and Business E-Jurnal Akuntansi TSM
Dewi Kusmayasari
Universitas Islam Darul ‘Ulum Lamongan
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Love Of Money And Risk Tolerance On Investment Interest In The Digital Era With The Use Of Fintech As A Moderating Variable Agus Nur Saputra; Isnaini Anniswati Rosyida; Dewi Kusmayasari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9968

Abstract

The development of digital technology in the financial sector has significantly influenced people's behavior in conducting investment activities, particularly among university students. The accessibility of investment through financial technology (fintech) platforms enables individuals to invest more easily and efficiently. However, investment interest is not only influenced by technological advancements but also by psychological factors such as love of money and risk tolerance. This study aims to analyze the influence of love of money and risk tolerance on investment interest in the digital era with the utilization of fintech as a moderating variable among accounting students in Lamongan Regency. This research employed a quantitative approach using Structural Equation Modeling based on Partial Least Square (PLS-SEM) analyzed with the SmartPLS application. The results indicate that love of money, risk tolerance, and fintech utilization have a positive and significant effect on investment interest. Furthermore, fintech utilization is proven to moderate the relationship between love of money and investment interest as well as the relationship between risk tolerance and investment interest. These findings suggest that psychological factors and the utilization of financial technology play an important role in increasing students' investment interest in the digital era.
PENGARUH LOVE OF MONEY, GENDER, DAN MORAL REASONING TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI DENGAN AKHLAKUL KARIMAH SEBAGAI VARIABEL MODERASI Lummatus Sa'diyah; Novi Darmayanti; Dewi Kusmayasari
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2894

Abstract

This study aims to examine the influence of Love of Money, Gender, and Moral Reasoning on the ethical behavior of accounting students, with Akhlakul Karimah as a moderating variable. The research method used a quantitative approach, with a survey of 175 accounting students from the 2021 intake from four universities in Lamongan Regency. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) using the SmartPLS application. The results showed that Love of Money and Moral Reasoning significantly influenced student ethical behavior, while Gender did not. Akhlakul Karimah was shown to negatively moderate the relationship between Moral Reasoning and ethical behavior, but did not moderate the effects of Love of Money or Gender. The implications of this study demonstrate the importance of integrating religious values in accounting education to strengthen students' ethical character. The novelty of this study lies in the use of Akhlakul Karimah as a moderating variable in the context of accounting ethics in Indonesia.
Co-Authors Agus Nur Saputra Isnaini Anniswati Rosyida Lummatus Sa'diyah Novi Darmayanti