Pengetahuan Keuangan dan Teknologi Keuangan terhadap Perilaku Keuangan dengan Locus of Control sebagai Variabel Mediasi pada Mahasiswa Pendidikan Akuntansi

Abstract

In the digital economy era, financial management behavior has become a crucial aspect in maintaining individual financial stability. A pre-survey of 30 Accounting Education students at Universitas Negeri Surabaya (UNESA) showed that their financial knowledge was not fully reflected in sound financial behavior. This study aims to analyze the influence of financial knowledge, financial technology, and locus of control on financial behavior, and to examine the role of locus of control as a mediating variable. This study employed a quantitative approach of the explanatory research type. The population consisted of 530 active students of the UNESA Accounting Education Study Program from the 2023, 2024, and 2025 cohorts. A sample of 227 respondents was determined using the Slovin formula and selected through probability sampling with a simple random sampling technique. Data were analyzed using path analysis with multiple linear regression and a mediation test using Hayes' PROCESS Macro Model 4, processed with SPSS software. The results showed that financial knowledge had no significant effect on either locus of control or financial behavior. Conversely, financial technology had a positive and significant effect on both locus of control and financial behavior, while locus of control also had a positive effect on financial behavior. Furthermore, locus of control was unable to mediate the effect of financial knowledge on financial behavior, but was able to partially mediate the effect of financial technology on financial behavior. These findings indicate that improvement in students' financial behavior is driven more by the wise use of financial technology and the strengthening of locus of control than by financial knowledge alone.