Wulandari, Helvyyana (2026) Pengaruh Literasi Keuangan dan Pengendalian Diri Keuangan terhadap Perilaku dan Performa Keuangan Individu Ikatan Akuntan Indonesia Muda Wilayah Jawa Timur. Undergraduate thesis, Universitas Pembangunan Nasional Veteran Jawa Timur.
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Abstract
Financial behavior has become one of the important issues in behavioral accounting because financial decisions are not solely determined by accounting knowledge but are also influenced by individual cognitive and psychological factors. This study aims to examine the effect of financial literacy and financial self-control on the financial behavior and financial performance of members of the Indonesian Young Accountants Association (IAI Muda) East Java Region. The study adopts Social Cognitive Theory (SCT) as the grand theory, which explains that individual behavior is formed through reciprocal interactions among cognitive factors, self-regulation, and behavior itself. This research employed a quantitative approach using primary data collected through questionnaires distributed to active members and alumni of IAI Muda East Java. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that financial literacy has a positive and significant effect on financial behavior and financial performance. Financial self-control also demonstrates a positive and significant influence on financial behavior and financial performance. These findings indicate that financial knowledge alone is insufficient to produce sound financial decisions unless accompanied by adequate self-regulation. The study contributes to the development of behavioral accounting literature by emphasizing the interaction between cognitive competence and self-control in shaping financial decision-making among accounting professionals. Practically, the findings provide insights for professional accounting organizations in designing financial capability development programs that emphasize not only technical competence but also behavioral aspects. Keywords: behavioral accounting, financial behavior, financial literacy, financial performance, financial self-control
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Economic and Business | ||||||||
| Depositing User: | Helvyyana Wulandari | ||||||||
| Date Deposited: | 06 Aug 2026 03:30 | ||||||||
| Last Modified: | 06 Aug 2026 04:22 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/58488 |
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