Pengaruh Financial literacy terhadap Financial Behavior dan Firm Performance dengan Religiosity Sebagai Variabel Moderasi

(Survey pada Usaha Mikro Kecil Menengah Di Madura)

Abstract

Abstrak

Penelitian ini didasarkan pada Theory Planned Behavior, Dual Process Theory dan Social

Cognitive Theory. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Financial

literacy terhadap firm performance dan financial behavior, pengaruh Financial behavior

terhadap firm performance, pengaruh moderasi Religiosity terhadap financial literacy dan

firm performance, dan pengaruh moderasi Religiosity terhadap Financial behavior terhadap

firm performance. Jenis penelitian adalah Explanatory Research. Pengumpulan data

menggunakan kuesioner. Teknik pengambilan sampel menggunakan purposive sampling.

Sampel penelitian ini yaitu pengelola UMKM di Madura yang terdiri dari 4 kabupaten yaitu

Pamekasan, sampan, bangkalan dan sumenep. Adapun jumlah sampel dalam penelitian ini

berjumlah 600 manajer UMKM, dan analisis data menggunakan Structural Equation Model

(SEM) dengan software AMOS. Hasil penelitian ini menunjukkan Financial literacy

berpengaruh positif dan signifikan terhadap firm performance, Financial literacy

berpengaruh positif dan signifikan terhadap financial behavior, Financial behavior

berpengaruh positif dan signifikan terhadap firm performance, Religiosity memperkuat

pengaruh financial literacy dan firm performance dan Religiosity memperkuat pengaruh

Financial behavior dan firm performance.

Kata Kunci: Financial literacy, Financial Behavior, Firm Performance, Religiosity

Abstract

This research is based on the Planned Behavior Theory, Dual Process Theory and Social

Cognitive Theory. The purpose of this study was to determine the effect of financial literacy

on firm performance and financial behavior, the effect of financial behavior on firm

performance, the moderating effect of religiosity on financial literacy and firm performance,

and the moderating effect of religiosity on financial behavior on firm performance. The type

of research is Explanatory Research. Collecting data using a questionnaire. The sampling

technique used was purposive sampling. MSME managers in Madura, which consists of 4

regencies, namely Pamekasan, sampan, Bangkalan and Sumenep. The number of samples in

this study amounted to 600 MSME managers, and data analysis using Structural Equation

Model (SEM) with AMOS software. The results of this study indicate that financial literacy

has a positive and significant effect on firm performance, financial literacy has a positive and

significant effect on financial behavior, financial behavior has a positive and significant

effect on firm performance, religiosity strengthens the influence of financial literacy and firm performance, and religiosity strengthens the influence of financial behavior and firm

performance. performance.

Keywords: Financial literacy, Financial Behavior, Firm Performance, Religiosity