PENGARUH PERENCANAAN, PENGELOLAAN, DAN PERTANGGUNGJAWABAN KEUANGAN PRIBADI TERHADAP PEMAHAMAN AKUNTANSI KEUANGAN (Studi Empiris: Mahasiswa Akuntansi Di Universitas Islam Negeri Alauddin Makassar)
Keywords:
Personal Financial Planning, Personal Financial Management, and Personal Financial Accountability, Understanding Financial Accounting.Abstract
This study aims to analyze the influence of personal financial planning, management, and accountability on students' understanding of financial accounting. This study is based on the Theory of Planned Behavior, which explains that individual behavior is influenced by intention, self-control, and evaluation of actions taken. The research object focused on students of the Accounting Study Program at Alauddin State Islamic University, Makassar. The research method used was a quantitative method with a causal approach. Data were obtained from 65 accounting students from the 2023, 2024, and 2025 intakes through a Likert-scale questionnaire. The data analysis technique used multiple linear regression with the help of the SPSS program, which included data quality testing, classical assumption testing, and partial and simultaneous hypothesis testing. The results showed that personal financial planning and personal financial management had a significant effect on financial accounting understanding, but with a negative relationship. Meanwhile, personal financial accounting had a positive and significant effect on students' understanding of financial accounting. These findings indicate that the practice of financial recording, evaluation, and accountability plays a greater role in improving accounting understanding than the practical aspects of planning and management. The conclusion of this study shows that personal financial behavior plays a significant role in shaping students' understanding of accounting, particularly through the aspect of financial accountability.
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