This study was aimed at analyzing factors that influence financial behavior among accounting students in Bali. This study used the quantitative approach through distributing questionnaires and a financial literacy test. The sample was selected through the multistage random sampling technique with the sample size of 518 respondents. The data were analyzed by using multiple regression analysis. The results of the study showed that there is a positive and significant effect of financial literacy, financial self efficacy, social economic status on financial behavior. Social economic status has the highest contribution. The finding shows that the independent variables in this study have an effect on financial behavior. As the consequence, they can be used as references to develop other variables that are related to students' financial behavior.

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris awareness mahasiswa akuntansi yang diukur dengan tingkat interest, knowledge, challenge, dan benefit terkait konvergensi IFRS. Penelitian ini dilakukan pada enam Universitas di Provinsi Bali. Jumlah responden yang digunakan sebanyak 282 mahasiswa akuntansi yang dipilih menggunakan teknik purposive sampling dengan kriteria responden yaitu mahasiswa akuntansi di Perguruan Tinggi serta Perguruan Tinggi Swasta di wilayah koordinasi VIII dan memiliki program Sarjana Akuntansi berstatus aktif. Mahasiswa akuntansi semester V dan VII dan telah mengambil dan sedang menempuh mata kuliah Teori Akuntansi . Metode pengumpulan data dilakukan dengan metode survei menggunakan kuesioner. Teknik analisis data yang digunakan adalah Analisis Regresi Linier Berganda. Hasil akhir penelitian menyatakan bahwa variabel tingkat interest, knowledge, dan benefit berpengaruh positif terhadap awareness konvergensi IFRS. Sedangkan variabel tingkat challenge berpengaruh negatif terhadap awareness konvergensi IFRS. Kata kunci: tingkat interest, tingkat knowledge, tingkat challenge, tingkat benefit, awareness konvergensi IFRS

Companies that have go public in general are trying to increase the prosperity of investors through the improvement of corporate value which is the perception of investors to the success rate of the company to provide prosperity for shareholders. One of the methods used to analyze company value is by using Price to Book Value (PBV). This study aims to analyze the effect of profitability, growth opportunity, liquidity, and capital structure at the value of the company. The research population is all banking companies listed in Indonesia Stock Exchange period of 2012-2016 amounting to 43 bank companies and sample in research is 17 companies. This research type is descriptive research of quantitative. Financial statement data obtained by accessing the official website of Indonesia Stock Exchange. The results show that profitability, growth opportunity, and capital structure have a positive effect on firm value, while liquidity has no effect on firm value.

Purpose This paper aims to analyse the effect of financial learning quality (FLQ) and parental socioeconomic status (SES) on the financial self-efficacy (FSE) of undergraduate Accounting students in Bali with students’ financial literacy (FL) serving a mediator. Design/methodology/approach This research used a quantitative design with ex post facto approach and path analysis technique. Research data were collected by administering a financial literacy test on, and questionnaires distributed to, the sample selected using a purposive random sampling technique. The research sample consisted of undergraduate Accounting students in Bali who were in their fourth or sixth semesters, numbering 518. Findings The research results show that financial learning quality and parental socioeconomic status directly influenced financial literacy. Financial learning quality and socioeconomic status did not have any direct influence on financial self-efficacy, but financial literacy directly affected financial self-efficacy. Additionally, the results also show that financial literacy was able to mediate learning quality’s and socioeconomic status’ relationships with financial self-efficacy. Practical implications The research results indicate that financial learning quality had a significant effect on financial literacy but lacked any direct influence on financial self-efficacy. This suggests that it is important to improve financial learning quality in not only cognitive aspect (knowledge) but also practical aspect, which will contribute to the improvement in students’ financial self-efficacy. In the future, research can be continued by finding other variables that are more dominant in influencing financial self efficacy. In addition, research and development approach can be done to find a learning model that can improve financial self-efficacy among accounting students. Originality/value Previous studies predominantly investigated the factors that affect financial literacy in students. There has been a small body of research that addresses financial self-efficacy, especially in Accounting students. Therefore, this research makes a contribution to the knowledge on factors that influence, either directly or indirectly, FSE in students with financial literacy serving as a mediator.

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