PENGARUH LITERASI KEUANGAN, KONTROL DIRI DAN GAYA HIDUP TERHADAP PENGELOLAAN KEUANGAN MAHASISWA AKUNTANSI PADA UNIVERSITAS DI KOTA MEDAN

Abstrak

Permasalahan dalam penelitian ini adalah banyak mahasiswa masih menghadapi kesulitan dalam mengatur pendapatan, melakukan perencanaan anggaran, serta menahan dorongan belanja impulsif. Rendahnya literasi keuangan, lemahnya kontrol diri, dan gaya hidup konsumtif menjadi faktor yang diduga memengaruhi efektivitas pengelolaan keuangan mahasiswa akuntansi di Kota Medan.Penelitian ini dilakukan pada mahasiswa program studi Akuntansi angkatan 2021–2023 di empat universitas di Kota Medan, yaitu UNIMED, USU, UMA, dan UNPRI. Sampel sebanyak 94 responden ditentukan menggunakan teknik Proportionate Stratified Random Sampling. Data dikumpulkan melalui kuesioner berskala Likert dan dianalisis menggunakan Partial Least Square – Structural Equation Modeling (PLS-SEM). Analisis meliputi uji validitas, reliabilitas, serta pengujian model struktural melalui nilai koefisien jalur, t-statistic, dan p-value.Hasil penelitian menunjukkan bahwa literasi keuangan tidak berpengaruh terhadap pengelolaan keuangan dengan nilai p-value 0,578 > 0,005. Variabel kontrol diri berpengaruh terhadap pengelolaan keuangan dengan nilai p-value 0,001 < 0,005. Sementara itu, gaya hidup berpengaruh terhadap pengelolaan keuangan dengan nilai p-value 0,000 < 0,005. Secara keseluruhan, model penelitian menghasilkan nilai R² sebesar 0,417, yang berarti ketiga variabel menjelaskan 41,7% variasi pengelolaan keuangan mahasiswa.

The problem in this study is that many students still encounter difficulties in managing their income, creating budgeting plans, and controlling impulsive buying tendencies. Low levels of financial literacy, weak self-control, and consumptive lifestyles are suspected to be the factors influencing the effectiveness of financial management among accounting students in Medan City.This research was conducted on Accounting students from the 2021–2023 cohorts at four universities in Medan City, namely UNIMED, USU, UMA, and UNPRI. A total sample of 94 respondents was determined using the Proportionate Stratified Random Sampling technique. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Square – Structural Equation Modeling (PLS-SEM). The analysis included validity testing, reliability testing, and structural model evaluation through path coefficients, t-statistics, and p-values. The results of the study indicate that financial literacy does not have a significant effect on financial management, with a p-value of 0.578 > 0.005. Self-control has a significant effect on financial management, with a p-value of 0.001 < 0.005. Meanwhile, lifestyle also has a significant effect on financial management, with a p-value of 0.000 < 0.005. Overall, the research model produces an R² value of 0.417, indicating that the three variables explain 41.7% of the variance in students’ financial management.