Year: 2025
Type: article
Study design: Observational Study
Abstract: This study aims to analyze and provide empirical evidence related to the influence of social comparison orientation and spiritual intelligence on financial management behavior with financial self-efficacy as a mediating variable and financial socialization as a moderation variable. This study uses a quantitative approach with primary data sources. There were 251 students of the Accounting Education Study Program as respondents. The data of this study was analyzed using SEM-PLS. The results show that social comparison orientation does not directly affect financial management behavior. In contrast, spiritual intelligence, financial self-efficacy, and financial socialization influence financial management behavior. Financial self-efficacy mediates the influence of social comparison orientation and spiritual intelligence on financial management behavior. However, financial socialization does not moderate the relationship. The results of this study provide implications for policy formulation in encouraging better and sustainable financial management.
Authors: Ulfa Syaroh Nurhayati, Ida Nur Aeni
Institution: State University of Semarang
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4411432820