Effect of Financial Literacy and Quality of Accounting Information on Investment Interest with Cryptocurrency as a Variable Intervening
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Dec 8, 2022
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Abstract
This study is a research conducted to determine the effect of financial literacy and quality of accounting information on investment interest mediated by cryptocurrencies in Accounting Study Program students, FEB UMSU. This study uses a quantitative approach with primary data sources obtained from the distribution of questionnaires. The sampling technique in this study is using the slovin technique, with the number of objects being 100 respondents. The analysis carried out in this study includes path analysis using the PLS application. Based on the results of the study, it was concluded that Financial Literacy has an effect on Cryptocurrency in Accounting Study Program students FEB UMSU, Quality of Accounting Information affects Cryptocurrency in Accounting Study Program students FEB UMSU, Financial Literacy affects Investment Interest in Accounting Study Program students FEB UMSU, Quality of Accounting Information affects Interest Investment in Accounting Study Program FEB UMSU Students, Cryptocurrency does not intervene in the influence of Financial Literacy on Investment Interest in Accounting Study Program students FEB UMSU and Cryptocurrency intervenes in the influence of Accounting Information Quality on Investment Interest in Accounting Study Program students FEB UMSU.
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How to Cite
Ammy, B. (2022). Effect of Financial Literacy and Quality of Accounting Information on Investment Interest with Cryptocurrency as a Variable Intervening. Enrichment : Journal of Management, 12(5), 3801-3811. https://doi.org/10.35335/enrichment.v12i5.921
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Widyawati, I. (2012). Factors that influence the financial literacy of students of the Faculty of Economics and Business, Universitas Brawijaya. Assets: Journal of Accounting and Education, 1(1), 89–99.
Yushita, A.N. (2017). The Importance of Financial Literacy for Personal Financial Management. Nominal, Barometer of Accounting and Management Research, 6(1).
Ammy, B., & Soemitra, A. (2022). Literature Study on the Behavior of Muslim Investors in the Selection and Making of Investment Decisions Between Sharia Stocks Compared to Conventional Stocks. Studia Economica: Journal of Islamic Economics, 8(1), 66–87.
Anugrah, R. (2018). Effects of Financial Literacy and Quality of Accounting Information on Community Financial Management Behavior with Intentions as Intervening Variables. Faculty of Economics and Business, UIN Alauddin Makassar.
Cahya, B. T. (2019). The Influence of Motivation and Technological Progress on Interest in Stock Investment. Journal of Economics and Islam, 7(2).
Erika, V. (2019). The Influence of Financial Literacy on Financial Management of Management Study Program Students, Faculty of Economics and Business, UMSU. Faculty of Economics and Business, Muhammadiyah University of North Sumatra.
Fahrani, V. H., & Bachtiar, A. (2022). The Influence of Cryptocurrencies, Foreign Currency Exchange Rates and Real Assets on the JCI. Conference on Economic and Business Innovation (CEBI) (pp. 1520–1530).
Faidah, F. (2019). The influence of financial literacy and demographic factors on student investment interest. Journal of Applied Business and Economics, 5(3), 251–263.
Hanum, Z., Hafsah, H., & Ritonga, P. (2021, August). The Effect of Internal Control Systems on the Performance of Private Islamic Campuses in Medan City. In National Seminar on Social Educational Technology and Humanities (Vol. 1, No. 1, pp. 814-819).
Harahap, S. H. (2015). Utilization of Moodle LCMS-based e-learning as a learning medium for accounting information systems courses. Journal of Accounting and Business Research, 15(1).
Gunawan, A. (2019). Effect of Financial Literacy and Lifestyle of Finance Student Behavior. International Journal of Business Economics, 1(1), 76–86.
Gunawan, A., Pirari, W. S., & Sari, M. (2020). The Influence of Financial Literacy and Lifestyle on Financial Management of Management Study Program Students at Muhammadiyah University, North Sumatra. Journal of Humanities: Journal of Social Sciences, Economics and Law, 4(2), 23–35.
Juliandi, A., Irfan, I., & Manurung, S. (2014). Concept and Application Business Research Methodology. Medan: Umsu Press.
Kreitner, R., & Kinicki, A. (2015). Organizational behaviour. Jakarta: Salemba Empat.
Nasution, M. I., Fahmi, M., Jufrizen, J., Muslih, M., & Prayogi, M. A. (2020). The Quality of Small and Medium Enterprises Performance Using the Structural Equation Model-Part Least Square (SEM-PLS). Journal of Physics: Conference Series, 1477(2020), 1–7.
Nisa, A. (2017). The influence of investment understanding, minimum investment capital and motivation on students' interest in investing in the capital market (Study on Kesuma Negara High School Students). Journal of Research in Theory & Applied Accounting (PETA), 2(2), 22–35.
OJK, O. (2017). Indonesia's National Strategy for Financial Literacy (Revision 201.). Financial Services Authority.
Pulungan, DR, Koto, M., & Syahfitri, L. (2018). The Effect of Hedonic Lifestyle and Emotional Intelligence on Student Financial Behavior. Royal National Seminar (SENAR), 9986(September), 401–406.
Pulungan, Delyana R. (2017). Financial Literacy and Its Impact on the Financial Behavior of Medan City People. Economist: Journal of Economics and Development Studies, 17(1), 56–61.
Putri, L. P., Pulungan, S. R., & Ardila, I. (2017). Investment Literacy Improvement for Preparation of Investments for Young Investors. International Journal of Accounting and Finance In Asia Pacific (IJAFAP), 4(September), 9–15.
Sanjaya, S. (2018). Application of Portfolio-Based Learning Methods in Improving Student Learning Achievement in the Accounting Systems Course in the Accounting Study Program. Collection of Lecturer Journals of the Muhammadiyah University of North Sumatra, 8(3)
Sihombing, M. S. P., Nawir, J., & Mulyantini, S. (2020). Cryptocurrencies, Exchange Rates and Real Assets Against Share Prices in Indonesian Banking Registered on the Indonesian Stock Exchange. Economics and Business, 7.
Soetiono, K. S., & Setiawan, C. (2018). Indonesian Financial Literacy and Inclusion (1st ed.). Depok: PT RajaGrafindo Persada.
Sugiyono. (2008). Business Research Methods. Bandung: Alphabet.
Sugiyono. (2018). Educational Research Methods Quantitative Approach, Qualitative R & D. Bandung: Alfabeta.
The village, L., Hulu, M., & Subdistrict, M. H. (2019). The Effect of Accounting Information Quality and Financial Behavior on Financial Literacy (Case Study of Housewives in Lito Village, Moyo Hulu District). Journal of Management and Business, 2(1).
Warsono, W. (2010). Personal Finance Principles And Practices. Depok: Rajawail Press.
Widyawati, I. (2012). Factors that influence the financial literacy of students of the Faculty of Economics and Business, Universitas Brawijaya. Assets: Journal of Accounting and Education, 1(1), 89–99.
Yushita, A.N. (2017). The Importance of Financial Literacy for Personal Financial Management. Nominal, Barometer of Accounting and Management Research, 6(1).