Jurnal Nuansa Karya Akuntansi
Vol. 4 No. 2 (2026): Jurnal Nuansa Karya Akuntansi

Pengaruh Literasi Keuangan, Pengendalian Diri, dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa Akuntansi Kota Bandung

Anggriani Fanggidae (Universitas Indonesia Membangun, Bandung, Indonesia)
Shafira Imelia Putri (Universitas Indonesia Membangun, Bandung, Indonesia)
Siti Royani (Universitas Indonesia Membangun, Bandung, Indonesia)
Kartika Berliani (Universitas Indonesia Membangun, Bandung, Indonesia)



Article Info

Publish Date
31 Oct 2026

Abstract

This study has the objective to examine the effect of Financial Literacy, Self-Control, and Lifestyle on the Consumptive Behavior of final-year accounting students in Bandung City. This study applied a quantitative method. The population in this study is all final-year Accounting students in Bandung City who currently work. Since the exact size of the population of working Accounting students in Bandung City is unknown, the sample size was determined using a relevant sampling approach with a 10% error tolerance, resulting in a sample of 79 respondents. Primary data collected by distributing surveys is the type of data utilized. Multiple regression analysis is the method of analysis employed. The results of the study concluded that: (1) Financial Literacy has a negative and significant effect on Consumptive Behavior; (2) Self-Control has a positive and significant effect on Consumptive Behavior;; (3) Lifestyle has a positive and significant effect on Consumptive Behavior. Suggestions for further research are to expand the scope of the population and sample to include Accounting students in other cities or a broader industry sector in Bandung City. A second proposal is that further research is expected to incorporate other variables not included in this study, such as peer influence or social media exposure, to provide a more thorough view into the factors impacting consumptive behavior.

Copyrights © 2026






Journal Info

Abbrev

jnka

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Nuansa Karya Akuntansi (JNKA) is a scientific journal published 3 times a year (April, August, and Desember) by the Universitas Negeri Padang in collaboration with The Institute of Indonesia Chartered Accountant (IAI). Jurnal Nuansa Karya Akuntansi (JNKA) focus on the accounting education, ...