Pengaruh Mental Accounting, Literasi Keuangan, dan Pemahaman Akuntansi Terhadap Pengelolaan Keuangan Dengan Moderasi Self-Control Pada Guru di Pontianak Kota

Abstract

This study aims to analyze the effect of mental accounting, financial literacy, and accounting understanding on teacher financial management, with self-control as a moderating variable. This study used a quantitative approach with purposive sampling technique with 85 junior and senior high school teachers in Pontianak City as respondents. Data were collected through distributing questionnaires online, then analyzed using the Structural Equation Modeling method based on Partial Least Square (SEM-PLS) with the help of WarpPLS version 7.0 software. The research findings show that the variables of mental accounting, financial literacy, and accounting understanding have a positive and significant influence on teachers' financial management. However, self-control does not play a significant role as a moderating variable in the relationship between these three variables on financial management. This study contributes to the behavioral accounting literature and can be the basis for designing financial literacy and training programs for teachers.