scholarly journals Exploring the Relationship Between Locus of Control and Financial Behavior of Accounting Student from The Social Construction Theory Approach

2021 ◽  
Vol 10 (2) ◽  
pp. 118
Author(s):  
Wirawan ED Radianto ◽  
Baswara Yua Kristama ◽  
Ika Raharja Salim
Keyword(s):  
Locus Of Control ◽  
Social Construction ◽  
Self Efficacy ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Behavior ◽  
Survey Method ◽  
Theory Approach ◽  
Study Program ◽  
Social Construction Theory

This research examines the effect of locus control on financial literacy, including financial attitude, financial behavior, and financial self-efficacy. This study used a survey method by sending a questionnaire to the respondent through an enumerator. This study uses a sample, namely students of the accounting study program in Surabaya, Indonesia. A total of 159 questionnaires were processed from distributing 250 questionnaires randomly. This study uses the Partial Least Square data analysis. The result shows that locus of control affects financial attitude, financial behavior, and financial self-efficacy. Financial behavior increases when the respondents show excellent financial knowledge behavior and believe that they can manage for their finances. This investigation confirms that locus of control affects financial behavior. Meaning the role of locus of control is very important to increase financial behavior. This study also found that locus of control can contribute to the theory of social construction. Moreover, social construction theory can predict how individuals act to improve their financial behavior.   Received: 15 October 2020 / Accepted: 19 December 2020/ Published: 5 March 2021

scholarly journals The Role of Financial Literacy as One of the Influences of Financial Behavior

2021 ◽  
Vol 25 (3) ◽  
pp. 415
Author(s):  
Aprih Santoso, Eka Puspita Sari
Keyword(s):  
Locus Of Control ◽  
Financial Literacy ◽  
Secondary Data ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Behavior ◽  
Primary Data ◽  
Study Program ◽  
Financial Attitudes ◽  
The Impact

This study aims to examine the impact of financial literacy and financial attitudes on financial behavior with locus of control as a mediation. This study uses primary data and secondary data and uses purposive sampling method in taking the sample, as many as 89 Postgraduate Students of the Management Study Program, University of Semarang. Data analysis using PLS (Partial Least Square). This study resulted: financial literacy and financial attitudes have a positive and significant impact on financial behavior and locus of control is proven as a mediating variable between the influence of financial literacy and financial attitudes on financial behavior.

scholarly journals ANALYSIS OF THE EFFECT OF FINANCIAL LITERATION, FINANCIAL TECHNOLOGY, INCOME, AND LOCUS OF CONTROL ON LECTURER FINANCIAL BEHAVIOR

2020 ◽  
Vol 5 (1) ◽  
pp. 37
Author(s):  
Wahyudi Wahyudi ◽  
Brigitta Azalea Pulo Tukan ◽  
Dahlia Pinem
Keyword(s):  
Locus Of Control ◽  
Financial Literacy ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Behavior ◽  
Significant Positive Effect ◽  
Partial Least Square Analysis ◽  
Analysis Technique ◽  
Positive Effect ◽  
Financial Technology

<p>This research is a quantitative study that aims to determine the effect of financial literacy, financial technology, income, and locus of control on financial behavior. The population in this study were Lecturers at the Universitas Pembangunan Nasional Veteran Jakarta. The sample size was taken as many as 80 respondents, with methods through nonprobability sampling, purposive sampling. Data collection was carried out through questionnaires. The analysis technique used is the PLS (Partial Least Square) analysis method with SmartPLS 3.0 software. The results of this study indicate that (1) financial literacy has a significant positive effect on financial behavior. (2) financial technology has no influence and is not significant in financial behavior. (3) income has a significant positive effect on financial behavior. (4) locus of control does not influence financial behavior.</p>

scholarly journals ANALYSIS OF THE EFFECT OF FINANCIAL LITERATION, FINANCIAL TECHNOLOGY, INCOME, AND LOCUS OF CONTROL ON LECTURER FINANCIAL BEHAVIOR

2020 ◽  
Vol 5 (01) ◽  
pp. 37
Author(s):  
Wahyudi Wahyudi ◽  
Brigitta Azalea Pulo Tukan ◽  
Dahlia Pinem
Keyword(s):  
Locus Of Control ◽  
Financial Literacy ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Behavior ◽  
Significant Positive Effect ◽  
Partial Least Square Analysis ◽  
Analysis Technique ◽  
Positive Effect ◽  
Financial Technology

<p>This research is a quantitative study that aims to determine the effect of financial literacy, financial technology, income, and locus of control on financial behavior. The population in this study were Lecturers at the Universitas Pembangunan Nasional Veteran Jakarta. The sample size was taken as many as 80 respondents, with methods through nonprobability sampling, purposive sampling. Data collection was carried out through questionnaires. The analysis technique used is the PLS (Partial Least Square) analysis method with SmartPLS 3.0 software. The results of this study indicate that (1) financial literacy has a significant positive effect on financial behavior. (2) financial technology has no influence and is not significant in financial behavior. (3) income has a significant positive effect on financial behavior. (4) locus of control does not influence financial behavior.</p>

scholarly journals Tekanan Anggaran Waktu, Locus of Control, Kinerja dan Niat Mengundurkan Diri: Perilaku Audit Disfungsional

2018 ◽  
Vol 14 (1) ◽  
pp. 28-39
Author(s):  
Fatia Putri Rindawan
Keyword(s):  
Locus Of Control ◽  
Turnover Intention ◽  
Audit Quality ◽  
Time Budget ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Related Field ◽  
Time Budget Pressure ◽  
Positive Effect

This research aims to examine and to provide empirical evidence on the influence of time budget pressure, locus of control, performance and turnover intention to dysfunctional audit behavior. The dysfunctional audit behavior examined are audit quality reduction behavior (AQR) and underreporting of time (URT) behavior. This research uses survey method by using questionnaire to collect the data. The sample of this research is the auditor who work in Public Accounting Firm in East Java and are chosen by using purposive sampling technique. The data analysis uses Partial Least Square. The findings of this study prove that time budget pressure has a positive effect on dysfunctional audit behavior, locus of control has a positive effect on dysfunctional audit behavior, there is no negative effect of performance on dysfunctional audit behavior and there is positive influence of turnover intention to dysfunctional audit behavior. The finding of this study contributes to the development of accounting theory on behaviorism that is the attribution theory which states that the source of auditor behavior can be derived from internal factors and external factors. The results of this study can also be used as a reference for future researchers in the related field.

scholarly journals Perilaku Keuangan Pada Pelaku UMKM Kelurahan Cinere Depok

2020 ◽  
Vol 8 (3) ◽  
pp. 225-238
Author(s):  
Yosua Triawan Harahap ◽  
Alfida Aziz ◽  
Dewi Cahyani
Keyword(s):  
Data Analysis ◽  
Locus Of Control ◽  
Financial Literacy ◽  
Population Data ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Behavior ◽  
Sample Collection ◽  
Financial Attitudes ◽  
Saturated Sample

This research is a quantitative study aimed at knowing the financial literacy, financial attitude, and locus aof control to the financial behavior of SMES in Cinere village. This research uses the SME actors in Cinere village as a population of 30 MSMES. The sample collection is done using a saturated sample means all populations as a sample, so selected 30 respondents from a registered population. Data collected by spreading questionnaires. Data analysis testing is a validity test and reusability test as well as hypothesized analysis in this study using the analysis of PLS (Partial Least Square) with the program smartPLS version 3.0 and a signification rate of 5% (0.05). The results of this study indicated that (1) Financial literacy has no significant effect on financial behavior, (2) Financial attitudes have significant effect on financial behavior, (3) Locus of control significant effect on financial behavior.   Keywords: financial literacy, financial attitude, Locus of Control, Financial behavior

scholarly journals Senioritas Auditor, Pengalaman Auditor Dan Keahlian Auditor Terhadap Profesional Judgment Dengan Locus of Control Sebagai Variabel Moderasi

2021 ◽  
Vol 5 (1) ◽  
pp. 71-88
Author(s):  
Fajrin Noho Fajrin Noho ◽  
Sabaruddin ◽  
Sulhendri
Keyword(s):  
Locus Of Control ◽  
Quantitative Research ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Professional Judgment ◽  
Public Accounting ◽  
Accounting Firm ◽  
Interval Ratio

The purpose of this research is to see the effect of auditor seniority, experience, expertise of auditors on professional judgment with locus of control as a moderating variable (a case study of the DKI Jakarta area public accounting firm). The research method used is quantitative research with a survey research form. The research technique in this study used a survey method, which aims to collect information from respondents using a questionnaire containing a list of statements submitted directly to the respondent. Data analysis in this study used the Partial Least Square (PLS) method. PLS can be used in any type of data (nominal, ordinal, interval, ratio) as well as less rigid and more flexible assumption requirements. The results of this study indicate that auditor seniority has no significant effect on professional judgment, but auditor experience and auditor expertise have a significant effect on professional judgment, whereas Locus of Control is unable to moderate the effect of auditor seniority, auditor experience, auditor expertise on professional judgment.

scholarly journals Analysis of MSME Actors’ Behavior in Preparing Financial Statements With Modified Theory of Planned Behavior

2019 ◽  
Vol 10 (2) ◽  
pp. 135
Author(s):  
Husnunnida Maharani
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Self Efficacy ◽  
Behavioral Control ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Actual Behavior ◽  
Development Programs

This research aimed to examine factors that can increase the MSME actors’ interest in preparing financial statements dan relate this interest to the MSME actors’ actual behavior of preparing financial statements. This research modified the Theory of Planned Behavior (TPB)  by adding ‘self-efficacy’ construct. This research employed a survey method by using questionnaires to collect the data from the research samples of MSME actors assisted by PT. Semen Indonesia (Persero) Tbk. The samples selected were those who had prepared financial statements, amounted to 100 respondents. Moreover, the researcher used a Partial Least Square (PLS) in the data analysis. The results showed that ‘interest’ construct positively affected the MSME actors’ behavior of preparing financial statements. Attitudes, subjective norms, behavioral control, and self- efficacy also had a positive effect on the MSME actors’ interest in preparing financial statements. The implications of the results of this research can be used as evaluation materials by the Partnership and Environmental Development Programs of PT. Semen Indonesia (Persero) Tbk. to create more MSME actors with the capability of preparing financial statements. This capability can facilitate the process of monitoring and evaluating the performance of MSMEs by providing the required factors through training and development programs.

scholarly journals Factors Affecting Financial Behaviors:

2021 ◽  
Vol 1 (2) ◽  
pp. 191-204
Author(s):  
Jean Adriani
Keyword(s):  
Locus Of Control ◽  
Mental Accounting ◽  
Risk Tolerance ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Knowledge ◽  
Financial Behavior ◽  
Factors Affecting ◽  
Financial Behaviors ◽  
Control Motivation

This study was conducted to determine the effect of financial knowledge, financial attitude, locus of control, risk tolerance, motivation, and mental accounting on financial behavior. The population was 168 students majoring in International Business Management at Universitas Ciputra Surabaya. The characteristics of the respondents are students who are in the 6th semester and above at the time of taking the sampling with purposive sampling method. The data obtained were analyzed using Partial Least Square (PLS).  The result shows that the factors of financial knowledge, locus of control, motivation, have no effect on financial behavior. While the factors of financial attitude, risk tolerance, and mental accounting have an effect on financial behavior.

Locus Of Control Sebagai Varibel Moderasi Hubungan Kompleksitas Tugas Dan Kinerja Auiditor

2018 ◽  
Vol 16 (2) ◽  
pp. 113
Author(s):  
Sri Hastuti ◽  
Siti Sundari
Keyword(s):  
Locus Of Control ◽  
Big Five ◽  
Partial Least Square ◽  
Least Square

Research Objectives to prove the influence of the complexity of the tasks faced by the Auditor on performance in carrying out duties as an Auditor. The complexity of tasks related to various problems in the company requires locus of control from internal and external to maintain independence and competence.The first auditor performance case occurred in 2002 with the disclosure of the Enron case involving the KAP in the big five, Athur Anderson. In 2008 the Telkom case affected the closure of KAP Edy Priyanto, and there were still many other cases which were violations of the accountant's code of ethics.This research is in the form of quantitative, with proof of the complexity of the task and locus of control on the performance of the auditor. Sample 46 Junior auditors from several KAPs in Surabaya, using the Partial Least Square test, the result that the complexity of the task affects the performance of the Auditor and the interaction of the complexity of the task with locus of control does not affect the performance of the Auditor.

scholarly journals Effect of Knowledge Sharing and Digital Management to Performance on Ecotourism in Ranong Province, Thailand

2020 ◽  
Vol 11 (5) ◽  
pp. 481
Author(s):  
Witthaya Mekhum ◽  
Chonmapat Torasa
Keyword(s):  
Knowledge Sharing ◽  
Information And Communication Technology ◽  
Communication Technology ◽  
Management System ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Tourist Attraction ◽  
Digital Management ◽  
Information And Communication

Ecotourism is the combination of ecosystem and tourism. Ecosystem tourism includes travel to destinations where flora, fauna, and cultural heritage are the primary attractions. Present study wants to establish the link between knowledge sharing, information and communication technology (ICT) and ecotourism performance with mediation of tourist attraction and digital management system among employees of ecotourism provider companies in Ranong province of Thailand. Data is collected through questionnaire survey method and via dropdown technique. Partial Least Square (PLS) is used in this study for data analysis. Results indicate that knowledge sharing related to ecotourism and ICT has positive significant impact on ecotourism performance and on tourist attraction and digital management system respectively. Tourist attraction has positive significant impact on ecotourism performance but not mediate the relation. Digital management system mediates the relation and also has the positive significant impact on ecotourism performance. Practitioners should focus on knowledge sharing variable, ICT and digital management system for increasing the ecotourism performance among ecotourism provider companies in Ranong province of Thailand.

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