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Journal : Owner : Riset dan Jurnal Akuntansi

Analisis pengaruh Financial Literacy dan Locus of Control sebagai variabel moderating terhadap Management Behaviour Emawati Natan; Linda Mahastanti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.985

Abstract

Financial management Behavior needs to be carried out by every individual, including students. However, not all individuals are accustomed to financial management behavior. Financial management behavior in students is thought to be influenced by financial literacy, student locus of control through locus of control as a moderating variable. The purpose of this study was to analyze the effect of financial literacy and locus of control on financial management behavior with locus of control as a moderating variable. Quantitative research is the  type of research used. Questionnaires were used as a data collection technique. The total population of the study was 2,338 active undergraduate students. Purposive sampling was used for sampling. Classical assumption test, validity test, reliability test and regression analysis were used as a technique for data analysis and used SPSS 21 software. This study resulted in 1) There is a positive and significant effect of financial literacy on financial management behavior in students. 2) There is a positive and significant influence of locus of control on financial management behavior in students. 3) There is an influence of financial literacy on financial management behavior with locus of control as a moderating variable.
Pengaruh DPK dan LDR Terhadap Penyaluran KUR UMKM dengan NPL Sebagai Variabel Moderasi Dewi Fitri Kusumawati; Linda Ariany Mahastanti
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1662

Abstract

This study aims to determine the effect of Third Party Funds (DPK) and Loan to Deposit Ratio (LDR) on MSME KUR distribution with Non-Performing Loans (NPL) as a moderating variable at BUMN Banks distributing MSME KUR. This study used a purposive sampling method, and 4 BUMN Banks were distributing KUR UMKM that met the sample criteria. This study uses secondary data from annual financial reports of 4 state-owned banks and a web related to people's business loans for 2012 – 2022. The data processing method in this study is panel data regression analysis and Moderated Regression Analysis (MRA) using the Eviews 12 program. Based on the results of the research, it shows that DPK affects the distribution of MSME KUR, LDR has no effect on MSME KUR distribution, NPL affects MSME KUR distribution, NPL weakens the relationship between DPK and MSME KUR distribution, and NPL weakens the LDR relationship with MSME KUR distribution.