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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan
Fitri Syakinah
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Economics, Econometrics & Finance

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Effect of Financial Literacy and Financial Inclusion on Financial Behavior Moderated by Self-Control Salwa Nuraeni; Ningsih, Winda; Fitri Syakinah
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026): Neraca Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23088

Abstract

This study aims to determine the effect of financial literacy and financial inclusion on the financial behavior of Gen Z students in Garut Regency, using self-control as a moderating variable. The research questions asked are whether financial literacy, financial inclusion, and self-control influence financial behavior, and whether self- control can moderate the relationship between financial literacy and financial inclusion. The research was conducted because there is still limited research that focuses on Gen Z students in Garut Regency. The research method used is a quantitative approach, with questionnaires distributed to 362 students in Garut Regency selected through purposive sampling. The data collected is primary data. The data analysis was carried out using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 3 software. The results of the study indicate that financial literacy, financial inclusion, and self-control have a positive and significant effect on financial behavior. Self-control as a moderating variable shows a significant influence in strengthening the relationship between financial literacy and financial behavior. And self-control can moderate the effect of financial inclusion on financial behavior, but weaken it. These findings indicate that students' understanding of financial literacy, financial inclusion, and self-control abilities are very important factors in shaping positive financial behavior.
Effect of Green Accounting and Environmental Performance on Firm Value Moderated by Profitability Salehah, Anggita Putri; Winda Ningsih; Fitri Syakinah
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026): Neraca Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23106

Abstract

This study examines how green accounting and environmental performance affect the value of companies listed on the Indonesia Stock Exchange from 2020-2024, using profitability as a moderating element. This research uses a quantitative approach, selecting 17 companies through purposive sampling. Annual reports, Sustainability Reports, and PROPER publications are used as secondary data. The study employs SmartPLS 3.2.9 for SEM-PLS method data analysis. The results show that green accounting has a negative and significant effect on firm value, while environmental performance and profitability have a positive and significant effect on firm value. Furthermore, profitability is proven capable of moderating the relationship between green accounting and firm value by strengthening its negative effect, but it does not moderate the relationship between environmental performance and firm value. These findings indicate that firm value is related to how companies manage environmental aspects as well as their financial performance
Co-Authors Ningsih, Winda Salehah, Anggita Putri Salwa Nuraeni Winda Ningsih