PERAN MEDIASI MENTAL ACCOUNTING DALAM HUBUNGAN ANTARA FINANCIAL KNOWLEDGE DAN FINANCIAL SELF-EFFICACY TERHADAP FINANCIAL BEHAVIOR

Abstract

Abstrak – Penelitian ini bertujuan untuk menganalisis pengaruh financial knowledge dan financial self-efficacy terhadap financial behavior dengan mental accounting sebagai variabel mediasi pada mahasiswa di Kota Denpasar. Latar belakang penelitian ini didasarkan pada pentingnya pengelolaan keuangan yang baik di kalangan mahasiswa sebagai kelompok usia produktif yang mulai menghadapi tanggung jawab finansial secara mandiri. Pendekatan kuantitatif digunakan dalam penelitian ini, dengan teknik analisis data menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM).Pengumpulan data dilakukan melalui survei terhadap 160 mahasiswa aktif dari beberapa perguruan tinggi di Kota Denpasar yang memenuhi kriteria tertentu. Hasil penelitian menunjukkan bahwa financial knowledge dan financial self-efficacy berpengaruh positif dan signifikan terhadap financial behavior. Selain itu, mental accounting juga terbukti memiliki pengaruh langsung terhadap financial behavior dan memediasi hubungan antara variabel independen (financial knowledge dan financial self-efficacy) dengan financial behavior. Temuan ini menegaskan pentingnya aspek kognitif dan psikologis dalam membentuk perilaku keuangan mahasiswa. Implikasi dari penelitian ini menyarankan agar program edukasi keuangan di perguruan tinggi tidak hanya menekankan pada peningkatan pengetahuan, tetapi juga penguatan efikasi diri dan pengembangan keterampilan mental accounting guna menciptakan perilaku finansial yang sehat dan berkelanjutan.

Kata kunci: financial knowledge, financial self-efficacy, mental accounting, financial behavior.

Abstract – This study aims to analyze the influence of financial knowledge and financial self-efficacy on financial behavior, with mental accounting as a mediating variable, among undergraduate students in Denpasar City. The background of this research lies in the importance of sound financial management among university students, who are transitioning into financial independence. This study employs a quantitative approach and uses Partial Least Squares Structural Equation Modeling (PLS-SEM) for data analysis. Data were collected through a survey of 160 active undergraduate students from several universities in Denpasar, selected using purposive sampling. The results indicate that both financial knowledge and financial self-efficacy have a significant positive effect on financial behavior. Mental accounting also shows a direct positive effect on financial behavior and mediates the relationship between the independent variables (financial knowledge and financial self-efficacy) and financial behavior. These findings highlight the crucial role of cognitive and psychological factors in shaping students’ financial behavior.The study suggests that financial education programs in universities should not only focus on increasing knowledge but also on strengthening financial self-efficacy and developing mental accounting strategies to foster healthy and sustainable financial behaviors.

Keywords: financial knowledge, financial self-efficacy, mental accounting, financial behavior, university students