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INDONESIA
ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 2722841X     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10. Entrepreneurship, 11. E-Business, 12. Business Management, 13. Capital Market, 14. Risk Management, 15. Syariah banking, 16. Economics of Sharia, 17. Islamic Capital Market, 18. Financial accounting, 19. Managerial accounting, 20. Behavioral accounting, 21. Tax accounting, 22. Public Sector Accounting, and 23. Syariah accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 303 Documents
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Pengaruh Financial Literacy dan Financial Attitude terhadap Financial Management Behavior Mahasiswa melalui Financial Self-Efficacy Ashar Basyir; Ary Natalina; Dyah Palupi; Istichanah Istichanah; Noor Muhammad Adipati
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3468

Abstract

This study aims to analyze the influence of Financial Literacy and Financial Attitude on students' Financial Management Behavior with Financial Self-Efficacy serving as an intervening variable. The study is motivated by the relatively low quality of students' financial management behavior despite the increasing accessibility of digital financial services, highlighting the need to better understand the factors influencing such behavior. This research employed a quantitative approach with an explanatory research design. The study population consisted of university students in Indonesia, with a sample of 300 respondents determined using the Lemeshow formula and selected through purposive sampling. Data were collected using a structured questionnaire based on a five-point Likert scale and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method through the SmartPLS application. The findings indicate that Financial Literacy has a positive and significant effect on Financial Self-Efficacy (t = 7.254 > 1.96) and Financial Management Behavior (t = 4.132 > 1.96). Furthermore, Financial Attitude positively and significantly influences Financial Self-Efficacy (t = 6.118 > 1.96) and Financial Management Behavior (t = 3.584 > 1.96). In addition, Financial Self-Efficacy has a positive and significant effect on Financial Management Behavior (t = 8.261 > 1.96). The mediation analysis further reveals that Financial Self-Efficacy significantly mediates the relationship between Financial Literacy (t = 5.481 > 1.96) and Financial Attitude (t = 4.976 > 1.96) on Financial Management Behavior. The contribution of this study lies in demonstrating that Financial Self-Efficacy functions as a psychological mechanism that bridges the effects of Financial Literacy and Financial Attitude on Financial Management Behavior. These findings are expected to provide valuable insights for higher education institutions in designing financial education programs that not only enhance students' financial knowledge and attitudes but also strengthen their confidence in managing personal finances effectively.
Peran Motivasi Investasi sebagai Mediator dalam Hubungan Literasi Keuangan, Persepsi Risiko, dan Minat Investasi Saham Ibnu Cahyo Ramadhan; Muhammad Edy Supriyadi
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3474

Abstract

This study aims to analyze the influence of financial literacy and risk perception on stock investment interest, with investment motivation serving as a mediating variable among Management Study Program students. The study is motivated by the relatively low level of students' interest in investing in the capital market despite the increasing availability of investment information and financial education. This research employed a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 200 Management Study Program students selected using a purposive sampling technique. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS software. The findings indicate that financial literacy has a positive and significant effect on investment motivation (t-statistic = 7.215 > 1.96) and stock investment interest (t-statistic = 4.892 > 1.96). Risk perception has a negative and significant effect on investment motivation (t-statistic = 3.564 > 1.96) as well as stock investment interest (t-statistic = 2.981 > 1.96). Furthermore, investment motivation has a positive and significant effect on stock investment interest (t-statistic = 6.104 > 1.96). The mediation analysis reveals that investment motivation significantly mediates the relationship between financial literacy and stock investment interest (t-statistic = 4.115 > 1.96), as well as the relationship between risk perception and stock investment interest (t-statistic = 2.754 > 1.96). This study contributes theoretically by strengthening the Theory of Planned Behavior and Behavioral Finance Theory through empirical evidence of the mediating role of investment motivation. Practically, the findings are expected to provide valuable insights for higher education institutions, the Financial Services Authority (OJK), the Indonesia Stock Exchange (IDX), and securities companies in designing more effective financial literacy and investment education programs to enhance young people's participation in the capital market.
Determinan Keterikatan Kerja Akuntan Publik: Peran Kepuasan Kerja, Komitmen Organisasi, dan Budaya Organisasi Ghina Nurjihan
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3479

Abstract

This study aims to examine the influence of Job Satisfaction, Organizational Commitment, and Organizational Culture on the Work Engagement of Public Accountants working in Public Accounting Firms (PAFs) located in Jakarta, Bogor, Depok, Tangerang, and Bekasi (Greater Jakarta). The study employed a quantitative approach with a causal research design. The research population consisted of public accountants registered with the Center for Financial Profession Development (P2PK) of the Ministry of Finance of the Republic of Indonesia and the Indonesian Institute of Certified Public Accountants (IAPI). The sampling technique used was probability sampling with a simple random sampling method. Based on the Slovin formula, 307 respondents who met the research criteria were obtained. Data were collected using a five-point Likert scale questionnaire and analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS software. The results indicate that all proposed hypotheses were supported. Job Satisfaction had a positive and significant effect on Work Engagement, with a t-statistic of 10.738 (>1.96). Organizational Commitment also had a positive and significant effect on Work Engagement, with a t-statistic of 9.221 (>1.96), while Organizational Culture positively and significantly influenced Work Engagement, with a t-statistic of 6.594 (>1.96). The structural model explained 55.2% of the variance in Public Accountants' Work Engagement (R² = 0.552), indicating a moderate level of predictive power. This study contributes empirically to the organizational behavior literature by strengthening the Job Demands–Resources Theory within the context of the public accounting profession in Indonesia. Furthermore, the findings provide practical implications for Public Accounting Firms in designing human resource management strategies by enhancing job satisfaction, strengthening organizational commitment, and fostering a supportive organizational culture to improve auditors' work engagement and, ultimately, the quality of audit services.

Page 31 of 31 | Total Record : 303

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