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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Media Akuntansi dan Perpajakan Indonesia (MAPI)
Maria Asumpta Evi Marlina
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Economics, Econometrics & Finance

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PENGARUH FINANCIAL LITERACY DAN FINANCIAL ATTITUDE TERHADAP PERILAKU PERENCANAAN KEUANGAN MASA PENSIUN PADA GENERASI SANDWICH DI SURABAYA Jennifer Tabita; Maria Asumpta Evi Marlina
Media Akuntansi dan Perpajakan Indonesia Vol. 5 No. 1 (2023): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v5i1.4165

Abstract

Along with the times, a new generation emerged which became a problem in the world, namely the sandwich generation. One of the factors causing the emergence of the sandwich generation is the failure in financial planning and management for retirement in the previous generation. This study aims to examine the effect of financial literacy and financial attitude on retirement financial planning behavior. The respondents were 100 people of the sandwich generation in Surabaya who were taken by purposive sampling method. The analysis used is multiple regression analysis. The independent variables are financial literacy and financial attitude, while the dependent variable is retirement financial planning behavior. The results of the F test indicate that the regression model used in the study is declared feasible. The results of the t-test analysis show that the variables of financial literacy and financial attitude partially have a significant positive effect on the retirement financial planning behavior of the sandwich generation in Surabaya. So it can be concluded that if each financial literacy and financial attitude are getting better, they will be able to improve financial planning behavior in retirement.
DOES INTELLECTUAL CAPITAL STRENGTHEN ENVIRONMENTAL DISCLOSURE ON FINANCIAL PERFORMANCE DURING COVID-19? Maria Asumpta Evi Marlina; Luisa Amira Swastidevi; Wirawan Endro Dwi Radianto
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.516

Abstract

This research aims to examine the moderating role of Intellectual Capital (IC) on the influence of Environmental Disclosure (ED) on Financial Performance (FP) in the energy sector listed on the IDX for the period 2020 to 2022. The analysis uses Ordinary Least Square (OLS). The research results found that IC was able to moderate the relationship between ED and EP. This research contributes to the RBV theory regarding IC, an intangible asset in this case that can play a role in increasing ED and FP and encouraging the company's competitive advantage. Apart from that, this research also contributes to sustainability theory, which states that sustainability in companies requires the role of IC as a variable that can encourage ED to increase FP. Thus, IC becomes an important variable that companies must consider to increase FP while still paying attention to sustainability factors.
Co-Authors Jennifer Tabita Luisa Amira Swastidevi Wirawan Radianto