The Dynamics Of Financial Literacy And Accounting Literacy In Coastal Communities

Lia Dwi Martika; Amir Hamzah; Oktaviani Rita Puspasari

doi:10.24912/ja.v28i2.1856

Authors

Lia Dwi Martika Department of Accounting, Faculty of Economics and Business, Kuningan University
Amir Hamzah Department of Accounting, Faculty of Economics and Business, Kuningan University
Oktaviani Rita Puspasari Department of Accounting, Faculty of Economics and Business, Kuningan University

DOI:

https://doi.org/10.24912/ja.v28i2.1856

Keywords: Coastal Communities; Financial Literacy; Accounting Literacy.

Abstract

This study analyses the factors affecting financial and accounting literacy. The sample in this study was 281 respondents. Quantitative research methods are used to test hypotheses and analyse data using SEM with LISREL software. The results showed that financial attitudes, financial behaviour, locus of control and financial inclusion positively affect financial literacy, and financial attitudes, financial behaviour, locus of control and financial inclusion affect accounting literacy, and financial literacy positively affect accounting literacy.

Author Biographies

Lia Dwi Martika, Department of Accounting, Faculty of Economics and Business, Kuningan University

lia.dwimartika@uniku.ac.id

Amir Hamzah, Department of Accounting, Faculty of Economics and Business, Kuningan University

amir.hamzah@uniku.ac.id

Oktaviani Rita Puspasari, Department of Accounting, Faculty of Economics and Business, Kuningan University

oktaviani.rita.puspasari@uniku.ac.id

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