E-Jurnal Akuntansi
Vol. 35 No. 10 (2025)

The Effect of Financial Knowledge, Financial Self-Efficacy, and Financial Attitude on MSMEs’ Capital Budgeting Decisions

Alya, Alya Febbyyana Basuki (Unknown)
Irawan (Unknown)
Sri Astuti (Unknown)



Article Info

Publish Date
31 Oct 2025

Abstract

This study examines how financial knowledge, financial self-efficacy, and financial attitude affect capital budgeting decisions in micro, small, and medium enterprises (MSMEs) in Bandar Lampung. MSMEs play an important role in the Indonesian economy, but currently MSMEs still face challenges in financial management, especially in terms of capital budgeting. A quantitative method was used in this study, and primary data was collected from 398 MSME respondents selected through purposive sampling. The data were tested for validity, reliability, and classical assumptions before being analyzed using multiple linear regression. The results show that all three variables, both partially and simultaneously, have a positive impact. These findings support the Theory of Planned Behavior and emphasize the importance of improving financial knowledge, financial self-efficacy, and financial attitude for MSMEs to make rational, strategic, and sustainable decisions.

Copyrights © 2025






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...